{"id":5150,"date":"2026-03-24T09:23:20","date_gmt":"2026-03-24T09:23:20","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5150"},"modified":"2026-03-24T09:24:03","modified_gmt":"2026-03-24T09:24:03","slug":"priority-areas-of-accounting-for-income-of-insurance-organizations","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5150","title":{"rendered":"PRIORITY AREAS OF ACCOUNTING FOR INCOME OF INSURANCE ORGANIZATIONS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Egamberdiyeva Hilolaoy Olimjon kizi<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>PhD student at Tashkent State University of Economics<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Gmail:&nbsp; hmamatkarimova97@gmail.com<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ORCID &#8211; 0009-0001-5052-7631<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract<\/em><\/strong><strong><em>. <\/em><\/strong><em>This article examines the priority directions of accounting for revenues in insurance organizations within the context of modern financial reporting standards and the transformation of the insurance market. The study analyzes the economic essence of insurance revenues, their classification, and the methodological approaches to their recognition and measurement in accordance with international financial reporting standards, particularly IFRS 17. Special attention is given to the issues of premium recognition, investment income accounting, reinsurance transactions, and the formation of insurance reserves. The article also highlights the importance of transparency, reliability, and comparability of financial information in ensuring financial stability and increasing investor confidence. Based on theoretical analysis and best international practices, the author proposes priority areas for improving revenue accounting mechanisms in insurance companies, including digitalization of accounting processes, risk-based approaches, and strengthening internal control systems. The findings contribute to enhancing the effectiveness of financial management and ensuring compliance with global accounting standards in insurance organizations.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords<\/em><\/strong><em>:<\/em><em> <\/em><em>insurance organizations, revenue accounting, insurance premiums, reinsurance, insurance reserves, financial reporting, IFRS 17, investment income, financial transparency, accounting methodology.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/03\/16Egamberdiyeva-Hilolaoy.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 16+Egamberdiyeva Hilolaoy.\"><\/object><a id=\"wp-block-file--media-6adbcd59-3f69-4647-a174-7f2e91dd1eb3\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/03\/16Egamberdiyeva-Hilolaoy.pdf\">16+Egamberdiyeva Hilolaoy<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/03\/16Egamberdiyeva-Hilolaoy.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-6adbcd59-3f69-4647-a174-7f2e91dd1eb3\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Egamberdiyeva Hilolaoy Olimjon kizi PhD student at Tashkent State University of Economics Gmail:&nbsp; hmamatkarimova97@gmail.com ORCID &#8211; 0009-0001-5052-7631 Abstract. This article examines the priority directions of accounting for revenues in insurance organizations within the context of modern financial reporting standards and <a href=\"https:\/\/interfinance.tsue.uz\/?p=5150\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"class_list":["post-5150","post","type-post","status-publish","format-standard","hentry","category-2026-1-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PRIORITY AREAS OF ACCOUNTING FOR INCOME OF INSURANCE ORGANIZATIONS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=5150\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PRIORITY AREAS OF ACCOUNTING FOR INCOME OF INSURANCE ORGANIZATIONS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Egamberdiyeva Hilolaoy Olimjon kizi PhD student at Tashkent State University of Economics Gmail:&nbsp; hmamatkarimova97@gmail.com ORCID &#8211; 0009-0001-5052-7631 Abstract. 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