Growing need for an independent evaluation of the performance results of insurance companies is due to the need to meet the needs of stakeholders to reliable information about the evaluation results of insurers. It makes sense to study the approaches of international rating agencies to assess insurance companies. In the article the list of users (investors and management of insurance companies, insurance consumers and reinsurers) and purposes of rating insurance companies by international rating agencies, depending on the users of its results were deterined. The article presents a description of methods of international rating agencies: A. M. Best, Moody's Investors Service, Standard & Poor's, Fitch Ratings, which are used by insurance companies in Ukraine to determine the requirements for non–resident reinsurers. Analyzed methods of the international rating agencies: A. M Best, Moody's Investors Service, Standard & Poor's, Fitch Ratings on the main directions of evaluation scales and criteria of international rating agencies of long–term financial reliability (stability) of insurers provided to determine the most informative method for users is methods of international rating agency Standard & Poor's.