TY JOUR TI Actual Problems of Recording in Accounting and Financial Reporting of Insurance Companies of the Amounts of Refunds of Insurance Premiums KW insurance statements of insurance companies KW industry accounting standards in the insurance KW insurance premium refunds KW report on the fi nancial results of the insurance company. JO Auditor AU Palgueva, T.. PY 2016 IS 2 PB INFRA-M Academic Publishing LLC.