АКТУАЛНИ ФИНАНСОВО – СЧЕТОВОДНИ АСПЕКТИ ПРИ УПРАВЛЕНИЕ ДЕЙНОСТТА НА ОСИГУРИТЕЛИТЕ
ACTUAL FINANCIAL AND ACCOUNTING ASPECTS IN MANAGING THE ACTIVITIES OF INSURERS

Author(s): Nikolina Nikolova
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: insurers; financial accounting; analysis; financial instruments; financial statements
Summary/Abstract: In a constantly changing economic world, the role of insurers is increasing. Serious changes are made in the organisation and regulation of their activities. They mainly concern the management of finance, accounting and analysis of their property and financial performance. In this regard, problems arise in financial management, organisation and methodology of insurers’ financial reporting. The report addresses important issues when reporting on the essential elements of the insurers’ activity and their presentation in the financial statements, such as financial assets, capital and debt financial instruments, formed and managed by social insurance companies.

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