%0 Journal Article %T Impact of Insurance Industry Specifi cs on the Preparation of Consolidated Financial Statements %A Sitnov, A.A. %A Kashirskaya, L.V. %A Belova, T.V. %K analytical accounting, insurance, reinsurance, risk, co-insurance, stakeholders, contracts, adverse consequences, synthetic accounting %J Auditor %D 2020 %N 6 %P 7 %I INFRA-M Academic Publishing LLC.