Home  Journals  International Accounting  8(128) - 2009 August

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

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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