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International Accounting
 

Methods of analysis of profitability of insurance companies according to public accounting

Vol. 16, Iss. 46, DECEMBER 2013

Available online: 23 December 2013

Subject Heading: PROBLEMS. VIEWS. SOLUTIONS

JEL Classification: 

Moskaleva E.G. PhD in Economics, Associate Professor of the Department of Accounting, Analysis and Audit, the Mordovia State University named after N. P. Ogaryov
Moskaleva_EG@list.ru

The questions of the analysis of profitability of activity are in the center of attention of management of any insurance company. Thus the analysis method constantly is improved. In the article the technique of an assessment of profitability of activity of insurance company according to public accounting reports are offered. The technique is created taking into account changes in the maintenance of the forms of account brought by the order of the Ministry of Finance of the Russian Federation of 27.07.2012 no. 109n "On accounting (financial) statements of insurers".

Keywords: analysis, profitability, financial result, insurance company, insurance, profit, loss, income, expenses

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

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