Abstract:
The article considers the necessity of developing NAR 3 "Actuarial Financial Reports". A comparative characteristic was proposed for the new NAR 3 and NAR 1. It was established that the main differences concern the terms and definitions, composition and elements of reporting, disclosure of information.
Description:
Luchik, S. D.The need of development of NAR 3 «Actuarial financial reports» in the context of business management / S. D. Luchik, V. I. Yevdoshchak, Yu. A. Manachynska // Науковий вісник Полісся. – 2017. – № 1 (13). Ч. 2. – С. 77-84.