Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Insurance contracts accounting
Available online: 26 August 2009 Subject Heading: Accounting problems JEL Classification:
Russian insurers’ entrance to the world market has made the problem of a change-over to IFRS even more urgent. In the work the author analyses fundamental tenets of IFRS and Russian standard acts regulating insurance operations accounting, deals with common and distinguishing features of Russian and international accounting practice. The author analyses the estimation procedure of the insurer obligations sufficiency, cites an algorithm of the cash flows assessment in Russian insurance companies. Keywords: accounting, insurance contract, obligations, insurance premium, insurance indemnity, insurance risk |
ISSN 2311-9381 (Online)
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