Ensuring information transparency in the Russian insurance sector is a key development objective for this sphere of the national economy. One of the most effective means of guaranteeing transparency for insurance sector entities is the use of International Financial Reporting Standards, widely adopted in many countries worldwide. It is believed that their use can improve the quality of financial disclosure for external users. However, the use of IFRS in the Russian insurance sector still faces a number of limitations, which are explored in this article. Overcoming the limitations identified in this study is key to increasing information transparency in the Russian insurance sector, which, in turn, will ensure the competitiveness of domestic insurance organizations, including in their international operations.
insurance companies, insurance sector, insurance industry, insurance market, information transparency, disclosure of information, financial reporting, International Financial Reporting Standards
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