METHODOLOGICAL ASPECTS OF ACCOUNTING OF INCOME IN INSURANCE COMPANIES

The methodological approaches to the construction of accounting of income in insurance companies, especially classification of the income of the insurer, the recognition of income from insurance activities in accounting in order to display them in the accounting on the bases of which the users make management decisions, are revealed in the article. The lack of regulatory bases in accounting methodology in insurance organizations creates a number of problems concerning the recognition of income of the insurer and the order of formation of indicators of the income in the current accounting and reporting.