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International Finance and Accounting

Abstract

This article emphasizes that the concepts of insurance and insurance activities, the existing theoretical views on insurance activities have acquired a new content based on the requirements of a market economy. Insurance reserves, the order of their formation are disclosed. It is studied that the calculation of insurance reserves should be made on the basis of the insurer's account and reporting data. The results of financial activity of insurance market participants, indicators of financial stability of insurance companies, the current state of insurance legislation and other regulatory documents related to insurance business were analyzed. Also, the problems related to the formation of insurance reserves of insurance companies were studied and the author developed proposals and recommendations on how to overcome the problems and the effective use of insurance reserves.

References

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