Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00209204" target="_blank" >RIV/62156489:43110/13:00209204 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201361072123" target="_blank" >http://dx.doi.org/10.11118/actaun201361072123</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201361072123" target="_blank" >10.11118/actaun201361072123</a>
Alternative languages
Result language
angličtina
Original language name
Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies
Original language description
Entities such as commercial insurance companies are obliged to create technical provisions in orderto fulfi ll their activities. Technical provisions are used to cover liabilities of commercial insurance companies arising from insurance and reinsurance activities. The principal aim of this paper is to determine the impact of the creation and use of technical provisions for some important items of the fi nancial statements, which are liabilities, a balance sheet, profi t and an income tax base. A prerequisite to fulfi ll the objective of the paper is to analyze the accounting legislation for technical provisions in an insurance company. The intention of the presented paper can be divided according to its conception into two parts. The fi rst part of thepaper is devoted to methodological aspects in relation to the general defi nition of the accounting principles and their importance in the accounting of commercial insurance companies. The second part deals with the methodological proced
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
61
Issue of the periodical within the volume
7
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
2123-2131
UT code for WoS article
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EID of the result in the Scopus database
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