International Finance and Accounting
Abstract
This article describes the features of the application of international financial reporting standards in improving the financial stability of insurance companies. The nature of the industry of insurance companies reveals the order of application of international financial reporting standards, which is a factor in the development of the insurance business. It was also noted that the effect of gradual economic reforms to increase the financial stability of insurance companies will serve to improve the quality of strategic management. As a result of the research, proposals have been developed for the application of international financial reporting standards in improving the financial stability of insurance companies.
References
1. O‘zbekiston Respublikasi Prezidentining 2019 yil 2 avgustdagi «Sug‘urta bozorini isloh qilish va uning jadal rivojlanishini ta’minlash chora-tadbirlari to‘g‘risida»gi N PQ-4412-son Qarori. 2. O‘zbekiston Respublikasi Prezidentining 2019 yil 19 fevraldagi «O‘zbekiston Respublikasida auditorlik faoliyatini yanada rivojlantirish chora-tadbirlari to‘g‘risida»gi PQ-3946-son Qarori. 3. O‘zbekiston Respublikasining 2016 yil 13-apreldagi «Buxgalteriya hisobi to‘g‘risida»gi qonuni 4-modda. O‘zbekiston Respublikasi qonun hujjatlari to‘plami, 2016 y., 15-son, 142-modda. www.norma.uz 4. Bobыlyov D.V. «Formirovaniye sistemы vnutrennego kontrolya v straxovыx organizatsiyax» (metodicheskiy aspekt), AVTOREFERAT dissertatsii na soiskaniye uchenoy stepeni kandidata ekonomicheskix nauk. Moskva – 2013 g. 5. Bondarenko T.N.Buxgalterskiy uchet v straxovыx kompaniyax. Konspekt leksiy. Vladivostok Izdatelstvo VGUES 2003. – 64 s. 6. Polaznova T.V. Uchet doxodov i rasxodov ot straxovыx operatsiy v straxovыx organizatsiyax / Nijniy Novgorod: 2007. – 161 s. 7. Kuzminov N.N. Osobennosti buxgalterskogo ucheta v straxovыx kompaniyax. «Dlya rukovoditeley i buxgalterov straxovыx auditorov, prepodavateley, studentov i slushateley ekonomicheskix fakultetov i spetsialnыx kursov» Ankil.: 2000. –204 s. 8. Alekrinskiy A.L., Arxangelskaya T.A., Asabina S.N. i dr.; Audit straxovыx kompaniy: Prakticheskoye posobiye dlya auditorov i straxovыx organizatsiy / Pod red. V.I.Ryabikina. – M.: AO –«Finstatinform», 1995. – 128 s. 9. Pankova S.V., Pankova N.I. Mejdunarodnыe standartы audita: uchebnik. – 2-ye izd., pererab. i dop. – M.: Magistr, 2008. – 287 s. 10. Petrova V.I., Petrov A.Yu., Skachko G.A. Buxgalterskiy uchet, analiz i audit deyatelnosti straxovыx organizatsiy. – M.: Finansы i statistika, 2008. – 400 s. 11. Pilipeyko M.M. Buxgalterskiy uchet v straxovыx organizatsiyax: Ucheb. Posobiye – Mn.: BGEU, 2003. – 253 s. 12. Kuzminov N.N. Osobennosti buxgalterskogo ucheta v straxovыx kompaniyax. «Dlya rukovoditeley i buxgalterov straxovыx auditorov, prepodavateley, studentov i slushateley ekonomicheskix fakultetov i spetsialnыx kursov» Ankil.: 2000. – 204 s. 13. Xodjayeva M.X. Sug‘urta faoliyati buxgalteriya hisobi va auditining hozirgi ahvoli va uni takomillashtirish yo‘llari. // i.f.n. dissertatsiyasi, O‘zbekiston Respublikasi BMA, 2001. – 148 b. 14. Elina Haapamäki , Jukka Sihvonen. Research on International Standards on Auditing: Literature Synthesis and opportunities for future research. Journal of International Accounting Auditing and Taxation 35 (2019) 37–56p. htt://doi.org/10.1016./j.intaccaudtax. 2019.05.007. 15. Yigit Bora Senyigit. The Implementation of IFRS in the Turkish Insurance Industry. Procedia - Social and Behavioral Sciences 62 ( 2012 ) 294 – 300. www.sciencedirect.com. doi: 10.1016/j.sbspro.2012.09.048 16. https://www.imf.org/external/np/fsap/fssa.aspx. 2019 yil, yanvar 17. http://pubdocs.worldbank.org/en/625641565356285634/IBRD-Financial-Statements-June-2019.pdf
Recommended Citation
Tuychiev, A. prof. and Abduraimova, M.
(2020)
"DIRECTIONS OF INSURANCE ORGANIZATIONS USING INTERNATIONAL FINANCIAL REPORTING STANDARDS IN AND INCREASING THE FINANCIAL SUSTAINABILITY,"
International Finance and Accounting: Vol. 2020
:
Iss.
6
, Article 21.
Available at:
https://uzjournals.edu.uz/interfinance/vol2020/iss6/21