SUG‘URTA XIZMATLARINI KO‘RSATUVCHI SUBYEKTLARDA DAROMADLAR HISOBI VA AUDITINING NAZARIY-USLUBIY ASOSLARINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.55439/INS/vol3_iss3/455##article.subject##:
sug‘urta xizmatlari, daromadlar hisobi, sug‘urta mukofoti, qayta sug‘urtalash, investitsion daromad, auditorlik dalillari, axborot manbalari, moliyaviy hisobot, ichki nazorat, sug‘urta zaxiralari.##article.abstract##
Maqolada sug‘urta xizmatlarini ko‘rsatuvchi subyektlarda daromadlarning iqtisodiy mazmuni, ularning shakllanish manbalari, buxgalteriya hisobida tan olinishi va auditorlik tekshiruvlarida baholanishiga oid nazariy-uslubiy masalalar tadqiq etilgan. Sug‘urta faoliyatida daromad oddiy tushum emas, balki kelgusida yuzaga kelishi mumkin bo‘lgan sug‘urta majburiyatlari, sug‘urta zaxiralari, qayta sug‘urtalash munosabatlari va investitsion faoliyat natijalari bilan uzviy bog‘liq bo‘lgan murakkab iqtisodiy ko‘rsatkich sifatida izohlanadi.
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