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
| Mualliflar | Kodirkulov , Oybek, Кодиркулов , Ойбек, Kodirkulov , Oybek |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2025-12-29 |
| Jild | 2 |
| Son | 6 |
| Betlar | 702-709 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss6-pp702-709 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss6-pp702-709 · Maqolaning asl sahifasi
insurance reserve, contractual service margin, financial risk reserves, accident reserves, miscellaneous liability reserves, life insurance reserves, insurance contract, страховой резерв, маржа по договорным услугам, резервы на финансовые риски, резервы на несчастные случаи, резервы на прочие обязательства, резервы по страхованию жизни, договор страхования, sugʻurta zaxirasi, shartnoma boʻyicha xizmat koʻrsatish marjasi, moliyaviy risklar boʻyicha zaxiralar, baxtsiz hodisalar boʻyicha zaxiralar, turli xil javobgarliklar boʻyicha zaxiralar, hayot sugʻurtasi boʻyicha zaxiralar, sugʻurta shartnomasi
| APA | Kodirkulov , Oybek, Кодиркулов , Ойбек, & Kodirkulov , Oybek (2025). ACCOUNTING FOR THE SERVICE MARGIN UNDER AN INSURANCE CONTRACT AND THE SHARE OF REINSURANCE IN IT. Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 702-709. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp702-709 |
|---|---|
| GOST (OAK) | Kodirkulov , Oybek, Кодиркулов , Ойбек, Kodirkulov , Oybek ACCOUNTING FOR THE SERVICE MARGIN UNDER AN INSURANCE CONTRACT AND THE SHARE OF REINSURANCE IN IT // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 6. – P. 702-709. – DOI: 10.60078/3060-4842-2025-vol2-iss6-pp702-709. |
| MLA | Kodirkulov , Oybek, Кодиркулов , Ойбек, and Kodirkulov , Oybek. “ACCOUNTING FOR THE SERVICE MARGIN UNDER AN INSURANCE CONTRACT AND THE SHARE OF REINSURANCE IN IT.” Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 702-709, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp702-709 |
| Chicago | Kodirkulov , Oybek, Кодиркулов , Ойбек, and Kodirkulov , Oybek. “ACCOUNTING FOR THE SERVICE MARGIN UNDER AN INSURANCE CONTRACT AND THE SHARE OF REINSURANCE IN IT.” Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 702-709 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp702-709 |
| Harvard | Kodirkulov , Oybek, Кодиркулов , Ойбек, and Kodirkulov , Oybek (2025) ‘ACCOUNTING FOR THE SERVICE MARGIN UNDER AN INSURANCE CONTRACT AND THE SHARE OF REINSURANCE IN IT’, Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 702-709. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp702-709 |
| BibTeX | @article{kodirkulovoybek2025,
title = {ACCOUNTING FOR THE SERVICE MARGIN UNDER AN INSURANCE CONTRACT AND THE SHARE OF REINSURANCE IN IT},
author = {Kodirkulov , Oybek and Кодиркулов , Ойбек and Kodirkulov , Oybek},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {6},
pages = {702-709},
doi = {10.60078/3060-4842-2025-vol2-iss6-pp702-709},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp702-709}
} |
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