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Finance and Credit
 

Methodical approaches to carrying out the factorial analysis of financial result of activity of insurance company

Vol. 19, Iss. 40, OCTOBER 2013

Available online: 30 October 2013

Subject Heading: Insurance

JEL Classification: 

Moskaleva E.G. PhD in Economics, Associate Professor, the Department of Accounting, Analysis and Audit, the Mordovia State University named after N.P. Ogaryov
Moskaleva_EG@list.ru

In the article the technique of carrying out the factorial analysis of financial result of activity of insurance company is offered. This technique is created taking into account the changes brought in the contents of the report on the financial results of insurer by the order of the Ministry of Finance of the Russian Federation of 27.07.2012 ? 109-n "On accounting (financial) reports of insurers".

Keywords: factorial analysis, financial result, insurance company, insurance, profit, loss, income, expenses

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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