IMPROVING THE THEORETICAL BASIS OF ACCOUNTING FOR INSURANCE RESERVES
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss8-pp77-82Abstract
This article studies the description and classification of insurance reserves as an object of accounting and an element of financial reporting. In particular, the author's approach to the concept of insurance reserves is developed and conclusions are drawn, classifying them according to the criteria for their use.
Keywords:
insurance reserve accounting financial reporting insurance contract insured event insurance payments insurance riskReferences
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