CURRENT STATUS OF REFLECTION OF MANDATORY INSURANCE RESERVES IN ACCOUNTING
Abstract
This article examines and studies the characteristics and classification of mandatory insurance reserves. Also, proposals and recommendations have been developed for reflecting operations related to mandatory insurance reserves in accounting accounts and accounting entries. In particular, conclusions were formulated with the development of an authorʼs approach to the composition of mandatory insurance reserves and the current state of operations related to them, as well as their improvement.
Keywords
insurance organizations, mandatory insurance reserves, unearned insurance reserves, accounting accounts, insurance contract
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