*Associate professor, Department of accounting and audit, Fergana Polytechnic Institute, Uzbekistan. Email id: kikunduzova@gmail.com
Online published on 12 February, 2021.
This paper examines the problems associated with the reflection of liabilities in accounting records in insurance organizations as well as the inadequacy of mutual proportionality in the reflection of liabilities in financial statement forms and recommendations for their elimination have been made. At the same time, it is necessary to stratify the insurance portfolio, excluding the possibility of using incomparable indicators.Insurance liabilities as an accounting object have their own value, which must be estimated.
Insurance, Obligation, Account, Assessment, Insurer, Insurer, Insurance Premium, Insurance Accident, Insurance Coverage, Loss In Insurance, Insurance Franchise
