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Impact of Insurance Industry Specifi cs on the Preparation of Consolidated Financial Statements
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IMPACT OF INSURANCE INDUSTRY SPECIFI CS ON THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Sitnov Alyeksyey Aleksandrovich 1
Kashirskaya L. 2
Belova T. V. 3
Authors:
1.  Financial University under the Government of the Russian Federation (Department of Accounting, Analysis and Audit, Professor)

Moskva, Moscow, Russian Federation
2.  Financial University under the Government of the Russian Federation (Department of Accounting, Analysis and Audit, Professor)

Russian Federation
3.  Financial University under the Government of the Russian Federation (Master’s Degree Student)

Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2020-33-40
Pages:
from 33 to 40
Status:
Published
Received:
29.01.2020
Accepted:
04.02.2020
Published:
04.02.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
analytical accounting, insurance, reinsurance, risk, co-insurance, stakeholders, contracts, adverse consequences, synthetic accounting
Abstract and keywords
Abstract (English):
Th e article discusses the theoretical and practical aspects of the impact of the specifi cs of the insurance industry on the preparation of consolidated fi nancial statements by insurance organizations, developed a system of analytical accounting, focused on a large range of interested users.

Keywords:
analytical accounting, insurance, reinsurance, risk, co-insurance, stakeholders, contracts, adverse consequences, synthetic accounting
References

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