Improvement of methodology of accounting and analysis of included financial statements and investments in subsidiary societies
DOI:
https://doi.org/10.5281/zenodo.14211257Keywords:
consolidated financial reporting (CFR), control, joint control, participation in shares, significant impact, proportional consolidation, joint activity, elimination of intra-group operations, business merger, segment reporting, separate financial statements, joint stock company, financial instruments, insurance contracts, assets and liabilities, income and expenses, financial statements of the group of companies.Abstract
This article describes the theoretical and methodological aspects of the preparation of consolidated financial
statements in insurance companies in accordance with the requirements of international financial reporting standards,
methods of accounting for investments of insurance companies. The methodology of preparation of consolidated
financial statements of insurance companies, its calculation and stages of consolidation are described. Considering
the characteristics of insurance companies, guidelines have been developed to address the problems of consolidating
financial results, assets and liabilities and cash flows, as well as the preparation of financial statements.
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