Home  Journals  International Accounting  44(290) - 2013 November

Features assess the financial condition of insurance companies according to IFRS reporting

Available online: 4 December 2013

Subject Heading: On the way to international standards

JEL Classification: 

A detailed assessment of the insurer using a set of indicators IFRS-reporting allows interested users to make informed management decisions at the outer level of control by the supervisory authorities, as well as at the domestic level management to improve the quality of management. In the article features of an assessment of a financial condition of insurance company with the IFRS-reporting are considered.

Keywords: insurance organization, reporting, financial condition, assessment of financial stability, profitability, liquidity, solvency, solvency margin, liability adequacy test, adequacy of insurance reserves, retrospective analysis of adequacy of loss reserves

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

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