Impacts of reinsurance operations on significant items of the
financial statements of commercial insurance companies
according to czech accounting legislation and international
accounting standards

J 2015

Impacts of reinsurance operations on significant items of the financial statements of commercial insurance companies according to czech accounting legislation and international accounting standards

GLÁSEROVÁ, Jana a Eva VÁVROVÁ

Základní údaje

Originální název

Impacts of reinsurance operations on significant items of the financial statements of commercial insurance companies according to czech accounting legislation and international accounting standards

Autoři

GLÁSEROVÁ, Jana a Eva VÁVROVÁ

Vydání

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Brno, Mendelova univerzita v Brně, 2015, 1211-8516

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50600 5.6 Political science

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Označené pro přenos do RIV

Klíčová slova česky

komerční pojišťovna, zajištění, finanční výkazy

Klíčová slova anglicky

financial statements, commercial insurance company, reinsurance

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 18. 9. 2017 15:31, doc. Ing. Eva Vávrová, Ph.D.

Anotace

ORIG CZ

V originále

The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies. The partial aim of this paper is to identify significant differences in the area of accounting of commercial insurance companies, based on the comparison of accounting practices of the issues examined in accordance with IAS/IFRS. In the conclusion, the authors will address the latest development of necessary steps in adopting the concept of IFRS 4 Phase II and accomplishing the process of the application of IFRS 4 Phase II to the accounts of commercial insurance companies.

Česky

komerční pojišťovna, zajištění, finanční výkazy

Citovat

GLÁSEROVÁ, Jana a Eva VÁVROVÁ. Impacts of reinsurance operations on significant items of the financial statements of commercial insurance companies according to czech accounting legislation and international accounting standards. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. Brno: Mendelova univerzita v Brně, 2015, roč. 63, č. 6, s. 1867-1877. ISSN 1211-8516.

@article{1389955,
   author = {Gláserová, Jana and Vávrová, Eva},
   article_location = {Brno},
   article_number = {6},
   keywords = {financial statements, commercial insurance company, reinsurance},
   language = {eng},
   issn = {1211-8516},
   journal = {Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis},
   title = {Impacts of reinsurance operations on significant items of the financial statements of commercial insurance companies according to czech accounting legislation and international accounting standards},
   url = {http://acta.mendelu.cz/},
   volume = {63},
   year = {2015}
}

TY  - JOUR
ID  - 1389955
AU  - Gláserová, Jana - Vávrová, Eva
PY  - 2015
TI  - Impacts of reinsurance operations on significant items of the financial statements of commercial insurance companies according to czech accounting legislation and international accounting standards
JF  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
VL  - 63
IS  - 6
SP  - 1867-1877
EP  - 1867-1877
PB  - Mendelova univerzita v Brně
SN  - 12118516
KW  - financial statements, commercial insurance company, reinsurance
UR  - http://acta.mendelu.cz/
N2  - The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies. The partial aim of this paper is to identify significant differences in the area of accounting of commercial insurance companies, based on the comparison of accounting practices of the issues examined in accordance with IAS/IFRS. In the conclusion, the authors will address the latest development of necessary steps in adopting the concept of IFRS 4 Phase II and accomplishing the process of the application of IFRS 4 Phase II to the accounts of commercial insurance companies.
ER  -

GLÁSEROVÁ, Jana a Eva VÁVROVÁ. Impacts of reinsurance operations on significant items of the financial statements of commercial insurance companies according to czech accounting legislation and international accounting standards. \textit{Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis}. Brno: Mendelova univerzita v Brně, 2015, roč.~63, č.~6, s.~1867-1877. ISSN~1211-8516.

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