Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards

Article English OPEN
Jana Gláserová; Eva Vávrová;
(2015)
  • Publisher: Mendel University Press
  • Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (issn: 1211-8516, eissn: 2464-8310)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.11118/actaun201563061867
  • Subject: commercial insurance company | insurance | reinsurance operations | financial statements | result of operations | accounting legislation | Agriculture | S | Biology (General) | QH301-705.5

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, the reinsurance oper... View more
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