This article studies the description and classification of insurance reserves as an object of accounting and an element of financial reporting. In particular, the author's approach to the concept of insurance reserves is developed and conclusions are drawn, classifying them according to the criteria for their use.
| Mualliflar | Kodirkulov , Oybek, Кодиркулов , Ойбек, Kodirkulov , Oybek |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-08-29 |
| Jild | 3 |
| Son | 8 |
| Betlar | 77-82 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss8-pp77-82 |
DOI: 10.60078/2992-877x-2025-vol3-iss8-pp77-82 · Maqolaning asl sahifasi
insurance reserve, accounting, financial reporting, insurance contract, insured event, insurance payments, insurance risk, страховой резерв, бухгалтерский учет, финансовая отчетность, договор страхования, страховой случай, страховые выплаты, страховой риск, sugʻurta zaxirasi, buxgalteriya hisobi, moliyaviy hisobot, sugʻurta shartnomasi, sugʻurta xodisasi, sugʻurta toʻlovlari, sugʻurta riski
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