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The management reserves the insurance organization in the accounting system

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Authors


PhD, Associate Professor
Russia, North-Caucasus Federal University
[email protected]


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.

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Zaharova Tat'jana Vladimirovna , Kamysovskaja Svetlana Vasil'evna
The management reserves the insurance organization in the accounting system// Modern Management Technology. ISSN 2226-9339. – #11 (47). Art. # 4704. Date issued: . Available at: https://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.