%0 Journal Article %T Actual Problems of Recording in Accounting and Financial Reporting of Insurance Companies of the Amounts of Refunds of Insurance Premiums %A Palgueva, T.. %K insurance statements of insurance companies, industry accounting standards in the insurance, insurance premium refunds, report on the fi nancial results of the insurance company. %J Auditor %D 2016 %N 2 %P 5 %I INFRA-M Academic Publishing LLC.