Lavrova O. Accounting financial reporting about insurance activity of enterprise

The aim of the thesis is to substantiate theoretical concepts and develop practical recommendations to improve accounting and methodological principles of financial reports of insurance companies. The object is content and formation of indicators of financial statements of insurance business entities. The subject of the study is a set of theoretical, organizational and methodological provisions forming financial indicators of financial statements of insurance activities and its use in auditing and development tools integrated Grade insurers. Scientific novelty of the results is the justification of an integrated approach and the development of theoretical, methodological, and organizational principles and application guidelines on the nature, purpose, content, structure and methods of financial reporting of insurance companies. Methodical provision of accounting and evaluation of specific objects on insurance activities; theoretical principles and essence of the insurer's financial statements; methodological support accounting and reporting insurers; System performance reports on insurance activities; Methodical Accounting Pronouncements insurance; methodological and organizational aspects of internal and external audit. Received the further development of the provisions of the financial reporting of insurance activities; evaluation of the financial and property insurer.