الفهرس 
الاطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The present study aimed at demonstrating the impact of preparing the list of future cash flows according to the international accounting standards for rationalizing pension benefit plans, and the impact of cash flows of the operational and the investment activities , as well as the obligations of future contracts on rationalizing pension benefit plans of the Libyan Social Insurance Fund . To achieve these objectives through testing and scientific evidence, an applied study was conducted on the activities of the Libyan Social Insurance Fund (2010-2018). The study concluded that there is a statistically significant impact of future cash flows on rationalizing the decisions regarding determining the value and the level of pension benefit plans. The study also found a statistically significant effect of both operational and investment activities, as well as the conditional commitments of future contracts on the rationalizing pension benefit plans in the Social Insurance Fund, especially when rethinking about the value and level of pension benefits, on the size of future cash inflows and outflows, and on the Fund ’s funding structure and sustainability.