Accounting and Tax Specifics of the Reinsurance of Commercial
Insurance Companies

D 2015

Accounting and Tax Specifics of the Reinsurance of Commercial Insurance Companies

GLÁSEROVÁ, Jana a Eva VÁVROVÁ

Základní údaje

Originální název

Accounting and Tax Specifics of the Reinsurance of Commercial Insurance Companies

Autoři

GLÁSEROVÁ, Jana a Eva VÁVROVÁ

Vydání

1. vyd. Brno, ŠIRŮČEK, M. -- ŠKATUĹÁROVÁ, I. Enterprise and Compatitive Environment - Conference Proceedings. 1. vyd. Brno: Mendelova Univerzita v Brně, 2015. ISBN 978-80-7509-342-4. od s. 222-230, 9 s. 2015

Nakladatel

Mendelova univerzita v Brně

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50600 5.6 Political science

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

ISBN

978-80-7509-342-4

Klíčová slova česky

komerční pojišťovna, zajišťovací operace, finanční výkazy

Klíčová slova anglicky

financial statements, reinsurance operations, commercial insurance company

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 18. 9. 2017 15:21, doc. Ing. Eva Vávrová, Ph.D.

Anotace

ORIG CZ

V originále

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.

Česky

komerční pojišťovna, zajišťovací operace, finanční výkazy

Citovat

GLÁSEROVÁ, Jana a Eva VÁVROVÁ. Accounting and Tax Specifics of the Reinsurance of Commercial Insurance Companies. In Ing. Martin Širůček, Ph.D. ŠIRŮČEK, M. -- ŠKATUĹÁROVÁ, I. Enterprise and Compatitive Environment - Conference Proceedings. 1. vyd. Brno: Mendelova Univerzita v Brně, 2015. ISBN 978-80-7509-342-4. 1. vyd. Brno: Mendelova univerzita v Brně, 2015, s. 222-230. ISBN 978-80-7509-342-4.

@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 a 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.}. 1. vyd. Brno: Mendelova univerzita v Brně, 2015, s.~222-230. ISBN~978-80-7509-342-4.

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