Marketing Issue 11 (2025)

CURRENT STATUS OF REFLECTION OF MANDATORY INSURANCE RESERVES IN ACCOUNTING

Kodirkulov Oybek Turdiboyevich

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Abstract

This article examines and studies the characteristics and classification of mandatory insurance reserves. Also, proposals and recommendations have been developed for reflecting operations related to mandatory insurance reserves in accounting accounts and accounting entries. In particular, conclusions were formulated with the development of an authorʼs approach to the composition of mandatory insurance reserves and the current state of operations related to them, as well as their improvement.

insurance organizationsmandatory insurance reservesunearned insurance reservesaccounting accountsinsurance contractстраховые организацииобязательные страховые резервынезаработанные страховые резервысчета бухгалтерского учетадоговор страхования

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Cite

APA 7 
Kodirkulov Oybek Turdiboyevich (2025). CURRENT STATUS OF REFLECTION OF MANDATORY INSURANCE RESERVES IN ACCOUNTING. Marketing, (11).
GOST R 7.0.5 
Kodirkulov Oybek Turdiboyevich CURRENT STATUS OF REFLECTION OF MANDATORY INSURANCE RESERVES IN ACCOUNTING // Marketing. 2025. № 11.
BibTeX 
@article{turdiboyevich2025,
  author  = {Kodirkulov Oybek Turdiboyevich},
  title   = {CURRENT STATUS OF REFLECTION OF MANDATORY INSURANCE RESERVES IN ACCOUNTING},
  journal = {Marketing},
  year    = {2025},
  number  = {11}
}
RIS 
TY  - JOUR
AU  - Kodirkulov Oybek Turdiboyevich
TI  - CURRENT STATUS OF REFLECTION OF MANDATORY INSURANCE RESERVES IN ACCOUNTING
JO  - Marketing
PY  - 2025
IS  - 11
ER  -