The management reserves the insurance organization in the accounting system

ПОДЕЛИТЬСЯ С ДРУЗЬЯМИ
Authors


PhD, Associate Professor
Russia, North-Caucasus Federal University
Zaharova-tatiana@yandex.ru


PhD, Associate Professor
Russia, North-Caucasus Federal University

Abstract

The paper considers peculiarities of forming of information on the reserves of the insurance company in the accounting system. 

Keywords

reserves, accounting, control system.

Categories of article:

Рекомендуемая ссылка

Zaharova Tat'jana Vladimirovna , Kamysovskaja Svetlana Vasil'evna
The management reserves the insurance organization in the accounting system// Современные технологии управления. ISSN 2226-9339. – #11 (47). Номер статьи: 4704. Дата публикации: . Режим доступа: http://sovman.ru/en/article/4704/

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References

  1. On accounting, the Federal Law 06.12.2011, № 402-FZ (as amended on 28.12.2013 g) [O buhgalterskom uchete: Federal’nyj Zakon ot 06.12.2011 g. № 402-FZ (red. ot 28.12.2013 g.)]. Legal-reference syste the Company Consultant Plus.
  2. The RF Federal law of 27.11.1992 № 4015-1 (as amended on 28.12.2013) On organization of insurance business in Russian Federation [Federal’nyj zakon RF ot 27.11.1992 № 4015-1 (red. ot 28.12.2013) Ob organizacii strahovogo dela v Rossijskoj Federacii]. Legal-reference system. the Company Consultant Plus.
  3. The order of the RF Ministry of Finance from 11.06.2002 № R (as amended on 08.02.2012) On approval of the Rules of formation of insurance reserves for insurance other than life insurance (Registered in Ministry of justice of the Russian Federation 16.07.2002 № 3584) [Prikaz Minfina RF ot 11.06.2002 № 51n (red. ot 08.02.2012) Ob utverzhdenii Pravil formirovanija strahovyh rezervov po strahovaniju inomu, chem strahovanie zhizni (Zaregistrirovano v Minjuste RF 16.07.2002 № 3584)]. Legal-reference sys the Company Consultant Plus.
  4. The Russian Finance Ministry order from 27.07.2012 № n On accounting (financial) statements of insurers (together with Instruction on the procedure of preparation and submission of the accounting (financial) statements of insurers) (Registered in Ministry of justice of Russia 21.09.2012 N 25513) [Prikaz Minfina Rossii ot 27.07.2012 № 109n O buhgalterskoj (finansovoj) otchetnosti strahovshhikov (vmeste s Instrukciej o porjadke sostavlenija i predstavlenija buhgalterskoj (finansovoj) otchetnosti strahovshhikov) (Zaregistrirovano v Minjuste Rossii 21.09.2012 N 25513)]. Legal-reference sys, the Company Consultant Plus.
  5. The Russian Finance Ministry order dated 23.01.2009 №6N (as amended on 24.07.2013) On approval of the Requirements to the agreement on direct damages, the order of settlements between insurers and peculiarities of accounting on operations related to direct damages [Prikaz Minfina Rossii ot 23.01.2009 №6n (red. ot 24.07.2013) Ob utverzhdenii Trebovanij k soglasheniju o prjamom vozmeshhenii ubytkov, porjadka raschetov mezhdu strahovshhikami, a takzhe osobennostej buhgalterskogo ucheta po operacijam, svjazannym s prjamym vozmeshheniem ubytkov]. Legal-reference. the Company Consultant Plus.