TY JOUR TI Impact of Insurance Industry Specifi cs on the Preparation of Consolidated Financial Statements KW analytical accounting KW insurance KW reinsurance KW risk KW co-insurance KW stakeholders KW contracts KW adverse consequences KW synthetic accounting JO Auditor AU Sitnov, A.A. AU Kashirskaya, L.V. AU Belova, T.V. PY 2020 IS 6 PB INFRA-M Academic Publishing LLC.