O. Bondarenko, O. Popovich. Aviation insurance in Ukraine: its necessity and accounting.

Abstract

The article analyzes the traffic accidents that occurred during 2016. According to this analysis, it was found that air transport is one of the most dangerous forms of transport. Unfortunately, analysis of aviation accidents in the world in 2015-2017 year shows that air transport aviation disaster also occur. Based on this analysis, it was concluded that one of the possible priorities in these cases is the aviation insurance. According to Ukraine's insurance market for aviation insurance is not very popular type of insurance in relation to other species and it is these figures indicate the National Commission. Thus, third quarter 2016 net premiums for aviation insurance held at 392,4 million UAH which is only 2% of the overall structure of net premiums by type of insurance. Conduct aviation insurance in Ukraine passed under the Law of Ukraine «On insurance», «Procedure and rules of obligatory aviation insurance» and the Air Code of Ukraine. Based on n. 1 «Procedure and rules of obligatory aviation insurance» mandatory civil aviation insurance is carried out to protect the interests of operators, passengers and third parties. Therefore, in this article were disclosed procedures and rules of obligatory aviation insurance Civil Aviation in Ukraine. It should be noted that the aviation insurance airlines of Ukraine to be reflected in their accounting. Based on the current legislation was discovered recording of the insurance contract (insurance policy) of insurance premiums and insurance compensation.