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KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

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BUSINESS INFORM №4-2015

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35

Section: Accounting and Auditing
UDC 657.22
Krutova A. S.
Accounting Policy as a Tool for Information Support in Insurance Companies (p. 214 - 218)

Features of establishing an accounting policy in insurance companies in terms of domestic and international accounting legislation are considered. A regulatory failure in addressing the involved issues by the key objects for the insurer has been identified. A list of specific objects of accounting, which belong to entities of the insurance sector and must be specified in the Order on accounting policy of the insurer in terms of international financial reporting standards (IFRS), has been defined and described. The key tasks of accounting policy that will allow to provide all users with the necessary information for the decision-making has been summarized. Prospect of further research in this area will be elaborating of recommendations at the legislation level as to the issues of development of accounting policy on the part of insurer.
Keywords: accounting policy, insurance reserves, accounting, insurance premium, costs, document management, electronic document
Bibl.: 17.

Krutova Anzhelika S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: ankrutova@ukr.net

Article is written in Ukrainan
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Reference to this article:
Krutova, Anzhelika S. (2015) “Accounting Policy as a Tool for Information Support in Insurance Companies.” Business Inform 4:214–218.


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