THEORETICAL AND METHODOLOGICAL BASES OF THE ANALYSIS OF THE FINANCIAL SITUATION // BSU bulletin. Economy and Management. - 2022. №3. . - С. 36-42.

THEORETICAL AND METHODOLOGICAL BASES OF THE ANALYSIS OF THE FINANCIAL SITUATION

DOI: 10.18101/2304-4446-2022-3-36-42 UDK: 336.6

The study is aimed at determining the theoretical and methodological bases for assessing the financial situation of insurance companies. We have used a systematic ap- proach, logical generalization, and standard methods for analyzing the source information as a research methodology. The study is of practical significance, since it provides an oppor- tunity to identify and justify the main indicators that are used for analysis of the financial situation of insurance organizations, as well as to determine the factors that affect their fi- nancial status. Originality and scientific novelty of the research consists in definition and evaluation of the theoretical and methodological bases for studying the financial situation of insurance companies in foreign countries.

insurance, insurance activity, financial situation, methodology, factors.