logo
calendar26 Yanvar 2026
view30
Main language:Uzbek

IMPROVING THE THEORETICAL BASIS OF ACCOUNTING FOR INSURANCE RESERVES

Field of Science:
pdf

69772036a0142.pdf

PDF

Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

Publish Articlesee more

ARTICLE ANNOTATION

quote
This article studies the description and classification of insurance reserves as an object of accounting and an element of financial reporting. In particular, the author's approach to the concept of insurance reserves is developed and conclusions are drawn, classifying them according to the criteria for their use.

AUTHORS

O.Kodirkulov

Toshkent Davlat iqtisodiyot universiteti

Tags

# бухгалтерский учет# accounting# financial reporting# страховые выплаты# buxgalteriya hisobi# страховой резерв# insurance reserve# moliyaviy hisobot# страховой случай# договор страхования# insurance contract# sugʻurta zaxirasi# sugʻurta shartnomasi# sugʻurta xodisasi# sugʻurta toʻlovlari# sugʻurta riski.# финансовая отчетность# страховой риск.# insured event# insurance payments# insurance risk.

OTHER ARTICLES IN THIS JOURNAL

Rate Article

0
0 ratings
5
4
3
2
1

Article Identifiers

ROI:

https://eroi.uz/11.0183/A0126-0001

DOI:

Not Available

References

Abduraimova, M.A. (2024) ‘Sugʻurta tashkilotlarida buxgalteriya hisobini tashkil qilish asoslari’, Aktuar moliya va buxgalteriya hisobi ilmiy jurnali, 4(02), pp.217–226.

Bajanov, G.S. (2009) ‘Formirovaniye straxovыx rezervov straxovoy organizatsii kak istochnika investitsiy’, Finansovыe issledovaniya, (1), pp.61–67

Glaserova, J. (2014) ‘Specifics of the unearned premium reserve in the accounting of commercial insurance companies’, Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 62(6), pp.1271–1277.

IFRS Foundation (n.d.) Moliyaviy hisobotning xalqaro standarti (17-son MHXS): Sugʻurta shartnomalari. Available at: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17 insurance-contracts/

Najimova, N. (2024) ‘Sugʻurta kompaniyalarida sugʻurta zaxiralari hisobini takomillashtirish’, Yashil iqtisodiyot va taraqqiyot, (10), October, p.27.

Serikova, G.S. (2010) Finansovыe aspektы deyatelnosti straxovыx kompaniy. Karaganda, pp.50–57.

Shirinov, U.A. (2024) ‘Sugʻurta zaxiralari auditining metodologik masalalari’, Ekonomika i sotsium, 5(120)-1, pp.791–795.

Ўзбекистон Республикаси Молия вазирлиги (2008) “Sugʻurtalovchilarning sugʻurta zaxiralari toʻgʻrisida”gi Nizom. 107-son buyruq, 20 noyabr. Available at: https://lex.uz/docs/1416862

Abduraimova, M.A. (2024) ‘Sugʻurta tashkilotlarida buxgalteriya hisobini tashkil qilish asoslari’, Aktuar moliya va buxgalteriya hisobi ilmiy jurnali, 4(02), pp.217–226.

Bajanov, G.S. (2009) ‘Formirovaniye straxovыx rezervov straxovoy organizatsii kak istochnika investitsiy’, Finansovыe issledovaniya, (1), pp.61–67

Glaserova, J. (2014) ‘Specifics of the unearned premium reserve in the accounting of commercial insurance companies’, Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 62(6), pp.1271–1277.

IFRS Foundation (n.d.) Moliyaviy hisobotning xalqaro standarti (17-son MHXS): Sugʻurta shartnomalari. Available at: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-17 insurance-contracts/

Najimova, N. (2024) ‘Sugʻurta kompaniyalarida sugʻurta zaxiralari hisobini takomillashtirish’, Yashil iqtisodiyot va taraqqiyot, (10), October, p.27.

Serikova, G.S. (2010) Finansovыe aspektы deyatelnosti straxovыx kompaniy. Karaganda, pp.50–57.

Shirinov, U.A. (2024) ‘Sugʻurta zaxiralari auditining metodologik masalalari’, Ekonomika i sotsium, 5(120)-1, pp.791–795.

Ўзбекистон Республикаси Молия вазирлиги (2008) “Sugʻurtalovchilarning sugʻurta zaxiralari toʻgʻrisida”gi Nizom. 107-son buyruq, 20 noyabr. Available at: https://lex.uz/docs/1416862