????????????? ????????????? ???????? ?????????? ??????? ????????? ???????????: ??????????? ???????? ??????? ???????? ? ?????????? ????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
????????????? ????????????? ???????? ?????????? ??????? ????????? ???????????: ??????????? ???????? ??????? ???????? ? ?????????? ????????
Accounting Interpretation of Real Financial Flows of Insurance Organizations: Perspective of Accounting Methods? Development in the Republic of Belarus |
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| Creator |
??????, ?.?.
?????, ?.?. Pankov, D.O. Rusak, O.A. |
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| Subject |
?????????? ????????
????????? ??????????? ?????????? ?????? ????????????? ???? ?????????? ??????? ????????? ???????? ???? ????????? ???????? Republic of Belarus insurance companies financial flows accounting of financial flows insurance operations account of insurance operations |
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| Description |
? ?????? ??????????? ??????????? ??????????? ???????? ????????? ? ????? ????????? ???????? ? ????????? ?? ??????????. ??????? ????????? ????????? ???????, ?? ??????? ??????? ????? ????????? ?????? ? ?????? ???????? ????? ? ?????????????? ??????? ?? ??????????? ?? ?????????? ?????????? ??????. ???????? ???????? ????????? ???????????? ???????? ????? ???????? ?????????? ???????? ? ???? ?????????? ????????? ???????????. ???????????? ????????????????? ?????????? ?????? ????????? ???????????, ?????????? ????????????? ?????????? ???????? ? ??????? ??????????? ??????? ?????? ? ???????? ?????????? ???????? ? ???????? ??????????? ?? ?????? ?????????????? ?????. ??????????? ???????????? ???????????? ??????? ??????. Peculiarities of the present-day practice of accounting reflection of insurance transactions have been considered in the article, as well as its weak points have been presented. The structure of insurance fees has been described; on whose basis a new system approach, unified methods of accounting and accounting analysis in interconnection with the structure of insurance tariff have been based. The main statements of the suggested methods of accounting for the movement of financial resources in the course of fulfilling insurance contracts have been outlined. Financial flows of an insurance organization as well as the chronology of financial resources? transformation and the system of value flows on the movement of financial resources in the insurance process on accounts have been schematically illustrated. The advantages of the suggested accounting model have been enumerated. |
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| Date |
2016-10-10T11:23:36Z
2016-10-10T11:23:36Z 2010 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/5001
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;2(17)
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| Publisher |
????
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