Author/Authors :
dursun, günay deniz istanbul aydın üniversitesi - i.i.b.f. - muhasebe ve finans yönetimi bolume, turkey , kablan, ali trakya üniversitesi - uzunköprü uygulamalı bilimler yüksekokulu - bankacılık ve sigortacılık bolume, turkey
Title Of Article :
PROVISIONS AND ACCOUNTING IN INSURANCE COMPANIES
Abstract :
The basic concepts of accounting, generally accepted accounting principles, accounting standards and accounting legislation requires financial statements to be shown at fair value. In all these arrangements, the response to the concept of “provision” of risks that may arise in the future as a mechanism for the businesses is expressed. The transfer of risk, which is the basis for the insurance sector, has been made mandatory with the legal regulations. Insurance companies undertake the policy elements arising from technical risks of the company in return for the obligation for the relevant period, the operating results of allocations will also be determined independently from the other periods. The article which was prepared for the purpose of this disclosure requirement, and fall within the scope of the provisions of the financial tables at the end of the semester is transferred to reveals how.
NaturalLanguageKeyword :
Insurance , Periodicity , Provision
JournalTitle :
The Journal Of Marmara Social Research
