title: ÐÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÑÑÑÐ°Ñ Ð¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¡ÐÐÐ Â«Ð ÐÐ¡Ð-ÐÐ°ÑÐ°Ð½ÑÐ¸ÑÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Peculiarities of accounting and taxation of insurance organizations (on the example of Insuranse Company Â«RESO-GarantiaÂ»)
Creators: name: ÐÐ¾ÑÐ¾Ð±ÑÐµÐ²Ð°, Ð®Ð»Ð¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: ÑÑÑÐ°Ñ Ð¾Ð²Ð¾Ð¹ ÑÑÐ½Ð¾Ðº
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð¿Ð»Ð°Ð½ ÑÑÐµÑÐ¾Ð²
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
Ð°Ð½Ð°Ð»Ð¸Ð·
insurance market
accounting
taxation
chart of accounts
analysis

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¡ÐÐÐ Â«Ð ÐÐ¡Ð-ÐÐ°ÑÐ°Ð½ÑÐ¸ÑÂ».
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description: The object of the study is insurance company Â«RESO-GARANTIAÂ».
The purpose of the final qualifying work is to identify the features of accounting and taxation of insurance companies.
As a result of studying various theoretical materials, specific characteristics of record keeping, drawing up of financial statements by insurance organizations were determined. Reflected inherent in the insurance activities of the rules of taxation. The confirmation of the theory is reflected in a practical example.
An analysis of the financial condition of RESO-Garantia was carried out and on its basis, it was concluded that the company is solvent, develops efficiently and reaches new levels in its operations, expanding its influence on the insurance market and increasing net profit.
A study of the organization of accounting based on the accounting policy of RESO-Garantia was conducted a number of basic operations that this company performs and a procedure for their maintenance and accounting are described. Analyzed the status of tax payments of Â«RESO-GarantiaÂ» in 2017 â 2018.
Recommendations on improving the system of accounting and taxation of Â«RESO-GarantiaÂ» are given, as well as the calculation of their economic efficiency.