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2020•ACADEMICIA An International Multidisciplinary Research JournalRequires access

The problems of accounting of liabilities in insurance organizations and its improvement

K.I. Kunduzova

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Abstract

This paper examines the problems associated with the reflection of liabilities in accounting records in insurance organizations as well as the inadequacy of mutual proportionality in the reflection of liabilities in financial statement forms and recommendations for their elimination have been made. At the same time, it is necessary to stratify the insurance portfolio, excluding the possibility of using incomparable indicators.Insurance liabilities as an accounting object have their own value, which must be estimated.

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What this paper is about

This paper examines the problems associated with the reflection of liabilities in accounting records in insurance organizations as well as the inadequacy of mutual proportionality in the reflection of liabilities in financial statement forms and recommendations for their elimination have been made. At the same time, it is necessary to stratify the insurance portfolio, excluding the possibility of using incomparable indicators.Insurance liabilities as an accounting object have their own value, which must be estimated.

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Available abstract

This paper examines the problems associated with the reflection of liabilities in accounting records in insurance organizations as well as the inadequacy of mutual proportionality in the reflection of liabilities in financial statement forms and recommendations for their elimination have been made. At the same time, it is necessary to stratify the insurance portfolio, excluding the possibility of using incomparable indicators.Insurance liabilities as an accounting object have their own value, which must be estimated.

Key concepts: Business, Accounting, Current liability, Actuarial science, Working capital

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