Methodological Aspects of Accounting of Income in Insurance Companies

• Autorzy: Kateryna V. Romanchuk , Galina M. Lyutova
• Języki publikacji: EN

Abstrakty

EN

The methodological approaches to the construction of accounting of income in insurance companies, especially classification of the income of the insurer, the recognition of income from insurance activities in accounting in order to display them in the accounting on the bases of which the users make management decisions, are revealed in the article. The lack of regulatory bases in accounting methodology in insurance organizations creates a number of problems concerning the recognition of income of the insurer and the order of formation of indicators of the income in the current accounting and reporting. (original abstract)

Słowa kluczowe

PL

Ubezpieczenia; Dochód podatkowy; Działalność ubezpieczeniowa

EN

Insurances; Tax revenue; Insurance activity

• Czasopismo: Przestrzeń, Ekonomia, Społeczeństwo
• Rocznik: 2014
• Numer: nr 6/2
• Strony: 113--120

Twórcy

autor

Kateryna V. Romanchuk

• Zhytomyr State Technological University, Ukraine

autor

Galina M. Lyutova

• University of banking of the National bank of Ukraine (Kyiv)

Bibliografia

• Belgorodtseva M.O. Methodology of account in insurance companies: the modern conditions and directions of improvement||Visnyk DonNUET