Potiyko S. Accounting and analytical providing for insurance in agricultural enterprises.

The dissertation is devoted to the deepening and improvement of theoretical, methodological provision and recommendations on the practical application of accounting and economic analysis for information providing of agricultural insurance management in order to reduce the riskiness and ensure the stability of the agricultural enterprises activity. Consideration of agricultural insurance from the standpoint of accounting and economic analysis has allowed to determine that in the accounting of enterprises only reflects the payments in insurance operations and completely ignored the nature of insurance as a reserve-creative and stabilizing economic mechanism, which leads to a violation of the accounting principle of the predominance of the essence over the form. The author carried out a survey of agricultural enterprises accountants, which showed insufficient provision of accounting information users on insurance operations. The dissertation describes the interpretation of the essence of insurance as an economic category by defining its components, classifications and functions, based on its genesis and views of scientists as a tool for managing the risks of the insured entity, through the formation of a reserve capital by the insurer at the expense of insurers' contributions, and taking into account the specificity of agriculture as a financial redistribution tool inherent risks for the property of an agricultural enterprise by forming a reserve capital by the insurer at the expense of the insured entity contributions for damages in case of risk events.