PROBLEMS AND CHALLENGES IN THE IMPLEMENTATION AND ACCOUNTING OF SPECIFIC ACTIVITIES OF HEALTH INSURERS

Maia Natchkova

Abstract


The report is devoted to the problems and challenges of performing and reporting on the specific activity of health insurers. Its purpose is to introduce and analyze some specific issues of accounting of health insurers which shall contribute to a significant degree to the diligent collecting, management, investment and spending of funds in the health insurers. Good performance may be achieved through skillful planning, development of reliable business plan that is fully compliant with the needs of the insurance market, prices, trends and integration of the national and international insurance business, to enable insurers to survive and flourish under the market economy conditions, be financially sound, solvent, and have good financial results.

Special attention is paid to the specific operation of health insurers in a high-risk environment which leads to the formation of specific objects of financial reporting and audit, preparation of specific so called Supervisory Financial Reports, determination of reliable framework for the auditors to express their opinion in relation to the fulfillment of the accounting principle “Operating Company”. The present study can be used in the financial reporting and in various types of financial audit, such as internal audit, executed by the internal structures of the health insurers, independent financial audit, executed by certified public accountants - registered auditors, and external audit, executed by the state financial and medical supervisory authorities or other state bodies regarding the taxation of the operation of health insurers.


Keywords


health insurance, the health insurers, the health insured persons, the health insurance, accounting of health insurers

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References


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