Specifics Of The Unearned Premium Reserve In The Accounting 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%2F14%3A00225204" target="_blank" >RIV/62156489:43110/14:00225204 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201462061271" target="_blank" >http://dx.doi.org/10.11118/actaun201462061271</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201462061271" target="_blank" >10.11118/actaun201462061271</a>
Alternative languages
Result language
angličtina
Original language name
Specifics Of The Unearned Premium Reserve In The Accounting Of Commercial Insurance Companies
Original language description
Commercial insurance companies as business entities are carrying a large number of special activities. A specific chart of accounts, including accounting practices, has been created for this purpose in the Czech Republic. It was published by the Ministryof Finance of the Czech Republic in the form of Decree No. 502/2002 Coll., implementing certain provisions of Act No. 563/1991 Coll., on accounting, as amended, for accounting units that are insurance companies. The paper deals with problems of the specific technical reserve in insurance companies, which is the unearned premium reserve. Technical reserves represent a specific item in the liabilities in the balance sheet of the commercial insurances, they are used to cover the liabilities arising to theinsurance companies from insurance and reinsurance activities. They are a practical application of the accounting principles - principles of precaution, accrual principle and fair reflection of reality. The unearned premium reserve has a
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
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
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
62
Issue of the periodical within the volume
6
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
7
Pages from-to
1271-1277
UT code for WoS article
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EID of the result in the Scopus database
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