Home  Journals  International Accounting  30(180) - 2011 August

Model of the formation of the reporting financial information of the insurance organization in the post-crisis period

Available online: 23 August 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

In the article the model of forming of current financial information of insurance organization is shown on the basis of harmonization of rules of conduct of record-keeping and accounting with principles of management of quality, set standards of ИСО 9000, with the purpose of upgrading of information. The task of maximal satisfaction of informative necessities of users decides through the study of their interests and requirements to information. For description of accordance of requirements of users to composition and maintenance of information the system of indexes of estimation and analysis of quality of information is considered.

Keywords: reporting financial information, information users, especially the reporting of financial information of an insurance organization, principles of formation of the accounting information, quality management principles, requirements to the current accounting information, the requirements for the reporting of financial information, assessment indicators and analysis of the quality of the reporting of financial information

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

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