Improvement of accounting and reporting of Belarussian insurance companies Cover Image

Doskonalenie rachunkowości i sprawozdawczości białoruskich ubezpieczycieli
Improvement of accounting and reporting of Belarussian insurance companies

Author(s): Tatiana Verezubova
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: accounting; reporting; insurance companies; IFRS

Summary/Abstract: Nowadays significant changes take place in Belarussian accounting and reporting in comparison with previous years. It also applies to a greater extent to insurance companies that were traditionally working in the Soviet Union on the principles of the cash method of accounting for income insurance premiums. Since 2014 it is planned to transfer to the international financial reporting standards. This causes a lot of problems of economic and technical character. They and their solutions are discussed in this article.

  • Issue Year: 2013
  • Issue No: 314
  • Page Range: 211-217
  • Page Count: 7
  • Language: Polish
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