Improving the theoretical basis of accounting for insurance reserves

Kodirkulov , Oybek, Кодиркулов , Ойбек, Kodirkulov , Oybek

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarKodirkulov , Oybek, Кодиркулов , Ойбек, Kodirkulov , Oybek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-08-29
Jild3
Son8
Betlar77-82
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss8-pp77-82
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss8-pp77-82 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAKodirkulov , Oybek, Кодиркулов , Ойбек, & Kodirkulov , Oybek (2025). IMPROVING THE THEORETICAL BASIS OF ACCOUNTING FOR INSURANCE RESERVES. Иқтисодий тараққиёт ва таҳлил, 3(8), 77-82. https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp77-82
GOST (OAK)Kodirkulov , Oybek, Кодиркулов , Ойбек, Kodirkulov , Oybek IMPROVING THE THEORETICAL BASIS OF ACCOUNTING FOR INSURANCE RESERVES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 8. – P. 77-82. – DOI: 10.60078/2992-877x-2025-vol3-iss8-pp77-82.
MLAKodirkulov , Oybek, Кодиркулов , Ойбек, and Kodirkulov , Oybek. “IMPROVING THE THEORETICAL BASIS OF ACCOUNTING FOR INSURANCE RESERVES.” Иқтисодий тараққиёт ва таҳлил, 3(8), 77-82, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp77-82
ChicagoKodirkulov , Oybek, Кодиркулов , Ойбек, and Kodirkulov , Oybek. “IMPROVING THE THEORETICAL BASIS OF ACCOUNTING FOR INSURANCE RESERVES.” Иқтисодий тараққиёт ва таҳлил, 3(8), 77-82 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp77-82
HarvardKodirkulov , Oybek, Кодиркулов , Ойбек, and Kodirkulov , Oybek (2025) ‘IMPROVING THE THEORETICAL BASIS OF ACCOUNTING FOR INSURANCE RESERVES’, Иқтисодий тараққиёт ва таҳлил, 3(8), 77-82. https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp77-82
BibTeX
@article{kodirkulovoybek2025,
  title = {IMPROVING THE THEORETICAL BASIS OF ACCOUNTING FOR INSURANCE RESERVES},
  author = {Kodirkulov , Oybek and Кодиркулов , Ойбек and Kodirkulov , Oybek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {8},
  pages = {77-82},
  doi = {10.60078/2992-877x-2025-vol3-iss8-pp77-82},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp77-82}
}

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