Специфики при счетоводното отчитане на дейността на животозастрахователните компании
Specifications in the accounting reporting of life insurance companies activities

Author(s): Maia Natchkova
Subject(s): Economy, National Economy, Accounting - Business Administration
Published by: Нов български университет
Keywords: insurance; life insurance companies; accounting; independent financial audit
Summary/Abstract: The report elaborates the specific operation of life insurance companies in a high-risk environment which leads to the formation of specific objects of accounting reporting, analysis and auditing. The purpose is to introduce and analyze some specific issues of operation and accounting activity of life insurance companies which shall contribute to the correct collection, management, investment and spending of the funds in the life insurance cash capital and to compliance with the accounting principle „Going Concern“. The presented study can also be used in conducting various types of financial audits – internal audits carried out by the internal management structures of life insurance companies; independent financial audit carried out by chartered accountants, registered auditors and external audit carried out by the state insurance supervisory authority and by other state authorities in relation to the taxation of the activities of life insurance companies.

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