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International Accounting

9(255) - 2013 March

Insurance reserves as accounting objects at insurance companies: impact of risk conditions

Vol. 16, Iss. 9, MARCH 2013

Available online: 4 March 2013

Subject Heading: Foreign experience

JEL Classification:

Panchenko I.A. PhD of Economic Sciences, Associate Professor, Doctoral Student of Department "Accounting", the Zhytomyr State Technological University, Ukraine
panchenko.inna777@gmail.com

Prokopenko Zh.V. Director of Pechersky Branch in Kiev of the Kyiv Regional Directorate of the Insurance Company "Unica", Applicant, the Kyiv National Economic University named after V. Getman, Ukraine
zhanna.cherednikova@r.uniqa.ua

In the article the peculiarities of accounting for insurance reserves under risk conditions for insurance companies and the accumulative risk insurance industry are analyzed. Complex methodical approach to the reflection of insurance reserves in accounting and financial reporting are developed.

Keywords: insurance company, insurance risks, insurance reserves, insurance stability reserves

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

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