Home  Journals  International Accounting  26(224) - 2012 July

Features of accounting and statements of insurance companies in Ukraine

Available online: 11 July 2012

Subject Heading: Foreign experience

JEL Classification: 

In the article the main features and differences of insurance companies from other subjects of economic activity are revealed. Specific accounts of the accounting of insurers are defined, the algorithm of formation of financial results is described and features of charge of value added tax and profit tax of insurance companies are presented, and also features of financial statements, characteristic only for the enterprises of this sector are shown

Keywords: insurance, reinsurance, accounting, insurance, insurance services

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

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