ANALYSIS OF ACCOUNTING AND ANALYTICAL PROVISION OF ACTIVITIES OF INSURANCE INSTITUTIONS

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ANALYSIS OF ACCOUNTING AND ANALYTICAL PROVISION OF ACTIVITIES OF INSURANCE INSTITUTIONS

Journal Title: Приазовський економічний вісник - Year 2018, Vol 6, Issue 11

Abstract

The article investigates the forms of accounting of insurance companies, the specifics and structure of insurance companies’ reporting. An important component of the activities of insurance companies remains accounting with the use of accounts designed specifically for insurance companies. Proper organization of the process of preparing financial statements is an important condition for the reliability of the performance of the insurance company. The article clarifies the classification of accounts for accounting of insurance operations carried out by specialized financial organizations, in accordance with regulatory documents. Insurance companies must publish financial statements with the auditor’s confirmation of its reliability. The application of international standards in preparing financial statements for Ukrainian insurance companies is a prerequisite for a successful transformation of the accounting system into the realities of our time.

Authors and Affiliations

O. S. Roieva

Keywords

automation of accounting expenses income organization of accounting accounting of insurance operations reporting insurance company forms of accounting

ПЕРЕДУМОВИ, ФАКТОРИ ТА ПРИНЦИПОВІ ОСНОВИ СТАНОВЛЕННЯ І ФУНКЦІОНУВАННЯ ПОТЕНЦІАЛУ МОДЕРНІЗАЦІЇ ПРОДОВОЛЬЧОГО КОМПЛЕКСУ В УКРАЇНІ

У статті розкриваються принципові основи формування потенціалу модернізації продовольчого комплексу України. В роботі подано модернізацію продовольчого комплексу як прагнення наблизити його стан до певного ідеалу, впрова...

EP ID EP661022
DOI -
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