This article describes the issues of accounting for the service margin under the contract and the share of reinsurance in it in insurance organizations. In particular, for accounting purposes, insurance reserves, and in turn, the service margin under the insurance contract, are classified in accordance with international financial reporting standards, the accounting procedure in the relevant working accounts is explained, and on this basis, an algorithm is developed, and conclusions are drawn

This article highlights the importance of quantitative and qualitative characteristics of accounting information as a significant factor in ensuring the continuity of business entities’ operations, attracting financing sources, and making effective managerial decisions. Existing problems related to presenting financial reporting indicators in a transparent, accurate, reliable manner and in accordance with their economic substance from the perspective of interested users, particularly commercial banks, investors, and creditors, are analyzed, and scientific proposals and practical recommendations aimed at eliminating these problems are developed. In particular, approaches are substantiated that ensure the consistency of quantitative and qualitative characteristics of accounting information through the reclassification of certain balance sheet items based on their economic substance during the financial analysis process, thereby contributing to an objective assessment of the enterprise’s solvency and financial stability

This article discusses the problem loans (NPL) in the banking system, their characteristics, accounting and statistics, the correct calculation of reserves for them, the state of reserves created against possible losses on loans in Germany Deutsche Bank, and proposals and recommendations for improving the bank's loan portfolio.

This article examines the existing problems related to the implementation of the requirements of International Financial Reporting Standards (IFRS) in the process of accounting for current assets of business entities, the causes of these problems, and the directions for their improvement. The study compares current regulatory frameworks, accounting policies, valuation methods, and the requirements of international standards. As a result of the research, proposals were developed to enhance the transparency of current assets accounting, apply accurate and reliable valuation methods, and ensure the fair presentation of financial results