On the issue of assessing the adequacy of the reserves of insurance companies with various methods for determining the loss of business
Keyword(s):
The article discusses methods for calculating the loss ratio of insurance companies, including compulsory medical insurance, which is the basis for building a health system; suciency of formed reserves, which are created in connection with the possibility of losses. Variants of interpretation of calculated indicators into a qualitative characteristic of the insurance company. A comparative analysis of the calculation of indicators of loss-making of insurance companies and the adequacy of the formation of reserves of insurance companies according to Russian accounting standards and in accordance with the requirements of international financial reporting standards.
2020 ◽
pp. 215-222
2016 ◽
Vol 10
(11)
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pp. 34-40
2021 ◽
Vol 18
(3)
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pp. 398-427
2012 ◽
Vol 2
(2)
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pp. 162-187
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2020 ◽
Vol 02
(07)
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pp. 95-108