00559naa#a2200169#i#450# EN\INFRA-M\bibl\12586 20240715200204.1 1998-0701 20160725b2016####ek#y0engy0150####ca RUS RU Actual Problems of Recording in Accounting and Financial Reporting of Insurance Companies of the Amounts of Refunds of Insurance Premiums Journal article Moscow INFRA-M Academic Publishing LLC. 2016 5 с. Journal article local Palgueva T. naukaru.ru