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

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43907773" target="_blank" >RIV/62156489:43110/15:43907773 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201563061867" target="_blank" >http://dx.doi.org/10.11118/actaun201563061867</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201563061867" target="_blank" >10.11118/actaun201563061867</a>

Result language

angličtina

Original language name

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

Original language description

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, thereinsurance 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

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

63

Issue of the periodical within the volume

6

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

11

Pages from-to

1867-1877

UT code for WoS article

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EID of the result in the Scopus database

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