Specifics Of The Unearned Premium Reserve In The Accounting Of Commercial Insurance Companies
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Specifics Of The Unearned Premium Reserve In The Accounting Of Commercial Insurance Companies
Popis výsledku v původním jazyce
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
Název v anglickém jazyce
Specifics Of The Unearned Premium Reserve In The Accounting Of Commercial Insurance Companies
Popis výsledku anglicky
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
Klasifikace
Druh
J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2014
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Svazek periodika
62
Číslo periodika v rámci svazku
6
Stát vydavatele periodika
CZ - Česká republika
Počet stran výsledku
7
Strana od-do
1271-1277
Kód UT WoS článku
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EID výsledku v databázi Scopus
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