Home  Journals  International Accounting  8(302) - 2014 February

Problems of disclosure of information on d&o liability insurance in the financial statements

Available online: 13 February 2014

Subject Heading: REFORMING of REPORTING

JEL Classification: 

One of the most important criteria for improving the quality of corporate governance in Russian companies today must be the question of Directors and Officers liability insurance (D&O insurance). The paper analyzes the problems arising in the Russian market for a new type of insurance. The article posed the problem - a development of standardized approaches to the format and volume of information about D&O insurance, included in the financial statements of public companies.

Keywords: financial statements, directors and officers liability insurance costs, sustainability

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

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