Back to matchesWe found a matchYour institution may have rights to this item. Sign in to continue.TitleFEATURES OF INSURANCE AND THEIR IMPACT ON THE ACCOUNTING SYSTEM.AuthorsLAVROVA, Olena O.AbstractIt has discussed the specific features of insurance, which contribute any significant accounting and objects of financial statements; substantiated their relevance, materiality and necessity disclosure in this article.SubjectsINSURANCE rates; DISCLOSURE in accounting; FINANCIAL statements; REINSURANCE; LIQUIDITY (Economics); INVESTMENT guaranty insurance; INSURANCE reservesPublicationFinancial Space, 2015, Issue 2, p203ISSN2304-1676Publication typeArticle