Since 2013 all insurance companies are obliged to submit the financial statements according to IFRS. Therefore, submission of information of financial instruments of the insurer according to IFRS is especially relevant. The article considers the order of recognition, assessment and disclosure of information on financial instruments of an insurance company in IFRS reporting.
Alekseeva G. I. Problemy formirovaniia otchetnoi informatsii o finansovykh instrumentakh [Problems of formation of reporting information on financial instruments]. Bankovskoe delo – Banking, 2009, no. 12.
Alekseeva G. I. Problemy formirovaniia otchetnoi informatsii o finansovykh instrumentakh [Problems of formation of reporting information on financial instruments]. Bankovskoe delo – Banking, 2010, no. 1.
IAS 32 “Financial Instruments: Presentation”.
IAS 39 “Financial Instruments: Recognition and Measurement”.
IFRS 7 “Financial Instruments: Disclosures”.
RF Federal Law “On Organization of insurance business in the Russian Federation” of November 27, 1992 ¹ 4015-1.
Order of the Ministry of Finance of the Russian Federation “On Approval of the Regulations of procedure of insurers’ calculation of a ratio of regulatory assets and insurance obligations” of November 02, 2001 ¹ 90n.
Order of the Ministry of Finance of the Russian Federation “On Approval of the Procedure of actuarial reserves placement by insurers” of July 02, 2012 ¹ 100n.
Order of the Ministry of Finance of the Russian Federation “On Approval of the Requirements to composition and structure of the assets accepted to cover insurer's own funds” of July 02, 2012 ¹ 101n.
Order of the Ministry of Finance of the Russian Federation “Regulation of “Accounting of Financial Investment” (RAS 19/01) of December 10, 2002 ¹ 126n.
