{"id":5154,"date":"2026-02-24T16:23:18","date_gmt":"2026-02-24T16:23:18","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5154"},"modified":"2026-03-24T16:29:24","modified_gmt":"2026-03-24T16:29:24","slug":"enhancing-accounting-of-liabilities-in-insurance-companies-based-on-international-standards","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5154","title":{"rendered":"Enhancing accounting of liabilities in insurance companies based on international standards"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Khaliqnazarova Gulnaz Jalgasbay qizi<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>PhD student of Tashkent State University of Economics<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"mailto:xaliqnazarovagulnazz@gmail.com\"><em>xaliqnazarovagulnazz@gmail.com<\/em><\/a><em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ORCID:0009-0002-0877-015\u0425<\/em><em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong>. This study examines the development of liability accounting in insurance companies based on international financial reporting standards, particularly IFRS 17, with reference to Uzbekistan\u2019s regulatory framework. It highlights the transition from traditional accounting methods to current value-based measurement, including risk adjustments and contractual service margins. Furthermore, the role of national legislation and presidential reforms in supporting the adoption of international standards is analyzed. The findings show that modern approaches improve transparency, comparability, and financial stability, despite implementation challenges.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords<\/strong>: liability accounting; insurance companies; IFRS 17; international financial reporting standards; insurance liabilities.<\/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\/17Khaliqnazarova-Gulnaz.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 17+Khaliqnazarova Gulnaz.\"><\/object><a id=\"wp-block-file--media-15d9b8d5-8363-4eb6-9f62-8617fd436c7f\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/03\/17Khaliqnazarova-Gulnaz.pdf\">17+Khaliqnazarova Gulnaz<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/03\/17Khaliqnazarova-Gulnaz.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-15d9b8d5-8363-4eb6-9f62-8617fd436c7f\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Khaliqnazarova Gulnaz Jalgasbay qizi PhD student of Tashkent State University of Economics xaliqnazarovagulnazz@gmail.com ORCID:0009-0002-0877-015\u0425 Abstract. This study examines the development of liability accounting in insurance companies based on international financial reporting standards, particularly IFRS 17, with reference to Uzbekistan\u2019s regulatory <a href=\"https:\/\/interfinance.tsue.uz\/?p=5154\" 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-5154","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>Enhancing accounting of liabilities in insurance companies based on international standards - 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=5154\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Enhancing accounting of liabilities in insurance companies based on international standards - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Khaliqnazarova Gulnaz Jalgasbay qizi PhD student of Tashkent State University of Economics xaliqnazarovagulnazz@gmail.com ORCID:0009-0002-0877-015\u0425 Abstract. This study examines the development of liability accounting in insurance companies based on international financial reporting standards, particularly IFRS 17, with reference to Uzbekistan\u2019s regulatory Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=5154\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-24T16:23:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-24T16:29:24+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5154#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5154\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"Enhancing accounting of liabilities in insurance companies based on international standards\",\"datePublished\":\"2026-02-24T16:23:18+00:00\",\"dateModified\":\"2026-03-24T16:29:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5154\"},\"wordCount\":125,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2026-1-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5154#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5154\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5154\",\"name\":\"Enhancing accounting of liabilities in insurance companies based on international standards - 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