Home  Journals  International Accounting  12(306) - 2014 March

Application of IFRS in Ukraine insurance companies: problems of accounting of insurance reserves

Available online: 18 March 2014

Subject Heading: Foreign experience

JEL Classification: 

Pages: 55-64

The article analyzes the problems of application of IFRS in Ukraine for accounting of insurance reserves. The paper contains the author’s approach to organizing and conducting of insurance reserves accounting for observance of the IFRS requirements by insurance companies.

Keywords: IFRS, insurance company, insurance contract, risk, insurance reserves

References:

1. Bobkov O.S. Razvitie uchetnogo obespecheniia upravleniia rezervami strakhovykh kompanii [Development of accounting of insurance-companies’ reserves management]. Vestnik Iaroslavskogo gosudarstvennogo universiteta im. P.G. Demidova. Gumanitarnye nauki – Bulletin of Yaroslavl Demidov State University. The humanities, 2013, no. 1, pp. 175–178. Available at: elibrary.ru/download/49926736.pdf.
2. Golov S.F., Kostiuchenko V.N. Bukhgalterskii uchet i finansovaia otchetnost' po mezhdunarodnym standartam [Accounting and financial reporting according to the International standards]. Kiev, Libra Publ., 2004, 890 p.
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6. Tsyganov A.A., Glukhova T.S. Praktika raskrytiia informatsii rossiiskimi strakhovymi kompaniiami [The practice of information disclosure by the Russian insurance companies]. Finansovaia analitika: problemy i resheniia – Financial analytics: problems and solutions, 2009, no. 2, pp. 67–71.
7. Shkuta I.V. Osobennosti ucheta i otchetnosti strakhovykh kompanii v Ukraine [The accounting and reporting specifics of the Ukrainian insurance companies]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 9, pp. 53–63.

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

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