METHODOLOGICAL ASPECTS OF ACCOUNTING OF INCOME IN INSURANCE COMPANIES

• Authors: Romanchuk Katerina , Lyutova Galina
• Languages of publication: PL EN

Abstracts

EN

The methodological approaches to the construction of accounting of income in insurance companies, especially classification of the income of the insurer, the recognition of income from insurance activities in accounting in order to display them in the accounting on the bases of which the users make management decisions, are revealed in the article. The lack of regulatory bases in accounting methodology in insurance organizations creates a number of problems concerning the recognition of income of the insurer and the order of formation of indicators of the income in the current accounting and reporting.

Keywords

EN

income; classification of income; income from insurance activities; accounting; clear earned insurance rewards; insurance payments; insurance reserves

• Publisher: Sopocka Akademia Nauk Stosowanych
• Journal: Przestrzeń, Ekonomia, Społeczeństwo
• Year: 2014
• Issue: 6/II
• Pages: 113-120

Dates

published

2014

Contributors

author

Romanchuk Katerina

• Zhytomyr State Technological University

author

Lyutova Galina

• University of banking of the National bank of Ukraine (Kyiv)

References

• Belgorodtseva M.O. Methodology of account in insurance companies: the modern conditions and directions of improvement||Visnyk DonNUET #4 (60), 2013.
• Gamankova O.O. Finances of insurance organizations: Navch. Posibnyk–K.: KNEU, 2007. P.328
• Garmatii T.O. Account and audit in insurance companies: Navchalnii posibnyk dlia studentiv VNZ.– Ternopil, 2004.
• Law of Ukraine “About insurance” http:||zakon.rada.gov.ua|laws|show|85|96- VR|rada
• O. Zaremba. Audit of insurance payments and its improvement in accounting|| Accounting and audit #6, 2004.
• Len V.S. Account and audit in insurance companies: Navch. Posibnyk–K.: Tsentr uchbovoi literature, 2009.
• Methodological recommendations concerning filling the formof financial account, approved by the Order of Ministry of Finance of Ukraine from 28.03.201, # 433 www.minfin.gov.ua|control|uk.
• The National Regulation (standard) in Accounting 1 „The common demands to the account”, zakon.rada.gov.ua|go|z0336-13
• Prykhodko V.S. Account for insurance activity. Navchalnii posibnyk. – second edition, added and edited. – Kyiv, Libra, 2002.
• Insurance case: pidruchnyk| O.D. Vovchak.–K.: Znannia, 2011.
• Shirinian L.V. The financial regulation of the insurance market of Ukraine: the problems of theory and practice: (monografia)| L.V.Shirinian.–Kyiv: Production „Tsentr uchbovoi literaturi”, 204.