ACCOUNTING RECORDS FOR INSURANCE CLAIMS AND ALLOWANCES IN THE ACCOUNTING OF INSURANCE COMPANIES

Cristina DOLGHI Universitatea de Stat din Moldova

Abstract

In order to exclude cases of losses or non-profits from the planned entrepreneurial activity, the insurer proposes measures to minimize risks by ensuring them. The insurance algorithm is adjusted to business specificity, which greatly influences the accounting of operations related to insurance operations. In this context, the author presents the study of some problematic aspects in the formation and use of the reported but not settled claims reserve, in calculating the insurer's available solvency margin. Keywords: insurance companies, insurance, reinsurance, accounting standards, accounting policies, accounting records, damages, insurance indemnities, claims files, insurance reserves, solvency margin.