Accounting and Tax Specifics of the Reinsurance of Commercial Insurance Companies
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43906697" target="_blank" >RIV/62156489:43110/15:43906697 - isvavai.cz</a>
Výsledek na webu
<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ece_2015_final.pdf</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Accounting and Tax Specifics of the Reinsurance of Commercial Insurance Companies
Popis výsledku v původním jazyce
The relation between an insurance company and a reinsurance company is a contractual relation between two independent entities. A ceding of risk exists from the insurer to the reinsurer at precisely ahead defined contractual conditions. Commercial insurance companies can increase their insurance capacity through reinsurance. They share risks and also profit and income from business with the reinsuring insurers, respectively reinsurers. The accounting of reinsurance operations is very specific part of accounting in commercial insurance companies. The aim of the paper is to analyse accounting and tax specifics of the reinsurance in commercial insurance companies, in accordance with the relevant accounting legislation. The reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The partial aim of the paper is to analyse the Czech accounting legislation for reinsurance operations in commercial insurance companies. Attention will be pa
Název v anglickém jazyce
Accounting and Tax Specifics of the Reinsurance of Commercial Insurance Companies
Popis výsledku anglicky
The relation between an insurance company and a reinsurance company is a contractual relation between two independent entities. A ceding of risk exists from the insurer to the reinsurer at precisely ahead defined contractual conditions. Commercial insurance companies can increase their insurance capacity through reinsurance. They share risks and also profit and income from business with the reinsuring insurers, respectively reinsurers. The accounting of reinsurance operations is very specific part of accounting in commercial insurance companies. The aim of the paper is to analyse accounting and tax specifics of the reinsurance in commercial insurance companies, in accordance with the relevant accounting legislation. The reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The partial aim of the paper is to analyse the Czech accounting legislation for reinsurance operations in commercial insurance companies. Attention will be pa
Klasifikace
Druh
D - Stať ve sborníku
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
2015
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Enterprise and Competitive Environment: Conference Proceedings
ISBN
978-80-7509-342-4
ISSN
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e-ISSN
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Počet stran výsledku
9
Strana od-do
222-230
Název nakladatele
Mendelova univerzita v Brně
Místo vydání
Brno
Místo konání akce
Brno
Datum konání akce
5. 3. 2015
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
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