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Key insurers indicators in the reports of insurance companies: Russian and Italian experience

Author

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  • Kirillova Nadezda

    (Financial University)

  • Bellucci Andrea

    (University of Perugia)

Abstract

В статье представлены основные показатели финансового состояния страховых компаний, которые могут быть определены по данным финансовой отчетности в соответствии с российскими стандартами учета; даны первые результаты внедрения МСФО на страховом рынке российскийи итальянский опыт.The aim of this article is to analyze the main indicators of insurance companies which can beidentified in the financial statements in accordance with Russian accounting standards, the first results of IFRS introduction in Russia; to analyze the first issues coming from the introduction of IAS-IFRS in Russian and Italian insurance companies in light of oncoming new standards and amendments.

Suggested Citation

  • Kirillova Nadezda & Bellucci Andrea, 2014. "Key insurers indicators in the reports of insurance companies: Russian and Italian experience," Review of Business and Economics Studies, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 4, pages 80-86.
    • Handle: RePEc:scn:031730:15766736
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