ACCOUNTING FOR THE SERVICE MARGIN UNDER AN INSURANCE CONTRACT AND THE SHARE OF REINSURANCE IN IT
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp702-709Abstract
This article describes the issues of accounting for the service margin under the contract and the share of reinsurance in it in insurance organizations. In particular, for accounting purposes, insurance reserves, and in turn, the service margin under the insurance contract, are classified in accordance with international financial reporting standards, the accounting procedure in the relevant working accounts is explained, and on this basis, an algorithm is developed, and conclusions are drawn
Keywords:
insurance reserve contractual service margin financial risk reserves accident reserves miscellaneous liability reserves life insurance reserves insurance contractReferences
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