Илғор иқтисодиёт ва педагогик технологиялар Volume 2 Issue 6 (2025) · pp. 702-709
ACCOUNTING FOR THE SERVICE MARGIN UNDER AN INSURANCE CONTRACT AND THE SHARE OF REINSURANCE IN IT
Kodirkulov, Oybek, Кодиркулов, Ойбек, Kodirkulov, Oybek
Abstract
This article describes the issues of accounting for the service margin under the contract and the share of reinsurance in it in insurance organizations. In particular, for accounting purposes, insurance reserves, and in turn, the service margin under the insurance contract, are classified in accordance with international financial reporting standards, the accounting procedure in the relevant working accounts is explained, and on this basis, an algorithm is developed, and conclusions are drawn
insurance reservecontractual service marginfinancial risk reservesaccident reservesmiscellaneous liability reserveslife insurance reservesinsurance contractстраховой резервмаржа по договорным услугамрезервы на финансовые риски
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