Bielgorodtseva M. Account of financial results in insurance companies: organization and methodology.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U005365

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

05-07-2011

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

The Object: system of accounting financial results in insurance companies of Ukraine.The Purpose: investigating theoretical and methodological principles and developing recommendations on improving the organization and methodic of accounting of financial results in the insurance companies up to modern standards of management. The Methods: historical, logical, theoretical generalization method, grouping and comparison, analysis, synthesis, deduction, induction, causal and abstract logical connection, logical analysis, analogy, dialectical, logic and abstract method and correlation and regression analysis. It Is Offered: the project of Position (standard) of accounting "Insurance activity";methodical bases of account the cost price of insurance services, insurance payments; expenses under ahead of schedule stopped contracts of insurance and expenses on conducting insurance business is offered and expenses on the conduct of insurance business; the developed forms of the financial reporting for the insurance companies. The Sphere of the use: insurance companies.

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