Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Svazek periodika

61

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

2123-2131

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—