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@inproceedings{1389954,
author = {Gláserová, Jana and Vávrová, Eva},
address = {Brno},
booktitle = {ŠIRŮČEK, M. -- ŠKATUĹÁROVÁ, I. Enterprise and Compatitive Environment - Conference Proceedings. 1. vyd. Brno: Mendelova Univerzita v Brně, 2015. ISBN 978-80-7509-342-4.},
edition = {1.},
editor = {Ing. Martin Širůček, Ph.D.},
keywords = {financial statements, reinsurance operations, commercial insurance company},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Brno},
isbn = {978-80-7509-342-4},
pages = {222-230},
publisher = {Mendelova univerzita v Brně},
title = {Accounting and Tax Specifics of the Reinsurance of Commercial Insurance Companies},
year = {2015}
}
TY - JOUR
ID - 1389954
AU - Gláserová, Jana - Vávrová, Eva
PY - 2015
TI - Accounting and Tax Specifics of the Reinsurance of Commercial Insurance Companies
PB - Mendelova univerzita v Brně
CY - Brno
SN - 9788075093424
KW - financial statements, reinsurance operations, commercial insurance company
N2 - The relation between an insurance company and a reinsurance company is a contractual relation between two independent entities. A ceding of risk exists from the insurer to the reinsurer at precisely ahead defined contractual conditions. Commercial insurance companies can increase their insurance capacity through reinsurance. They share risks and also profit and income from business with the reinsuring insurers, respectively reinsurers. The accounting of reinsurance operations is very specific part of accounting in commercial insurance companies. The aim of the paper is to analyse accounting and tax specifics of the reinsurance in commercial insurance companies, in accordance with the relevant accounting legislation. The reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The partial aim of the paper is to analyse the Czech accounting legislation for reinsurance operations in commercial insurance companies. Attention will be paid also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies.
ER -
GLÁSEROVÁ, Jana and Eva VÁVROVÁ. Accounting and Tax Specifics of the Reinsurance of Commercial Insurance Companies. In Ing. Martin Širůček, Ph.D. \textit{ŠIRŮČEK, M. -- ŠKATUĹÁROVÁ, I. Enterprise and Compatitive Environment - Conference Proceedings. 1. vyd. Brno: Mendelova Univerzita v Brně, 2015. ISBN 978-80-7509-342-4.}. 1st ed. Brno: Mendelova univerzita v Brně, 2015, p.~222-230. ISBN~978-80-7509-342-4.
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