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International Accounting

39(237) - 2012 October

Application problems of IFRS provisions 4 «Insurance Contracts»

Vol. 15, Iss. 39, OCTOBER 2012

Available online: 25 October 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

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Alekseeva G.I. PhD in Economics, Associate Professor of department «Accounting», the Financial University under the Government of the Russian Federation
consulting777@mail.ru

Semyonova O.N. Master of Economics, Senior Lecturer of department “Insurance”, the Financial University under the Government of the Russian Federation
semjonowa@mail.ru

In the article a number of problems of application of provisions IFRS (IFRS) 4 «Insurance contracts» in the conditions of modern practice of the Russian insurance market is considered: the features of the concept "insurer", concept and characteristics of the contract of insurance, check of adequacy of obligations, an assessment of depreciation of the assets connected with reinsurance. The attention is given to an order of recognition of receivables and payables, insurance premiums and payments under insurance contracts.

Keywords: insurer, insurance contract, insurance premium, receivables, accounts payable, insurance reserve, insurance payments, share of re-insurers

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

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