publication . Article . 2015

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

Jana Gláserová; Eva Vávrová;
Open Access
  • Published: 01 Jan 2015 Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, volume 63, pages 1,867-1,877 (issn: 1211-8516, eissn: 1211-8516, Copyright policy)
  • Publisher: Mendel University Press
Abstract
<jats:p>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 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...
Subjects
free text keywords: General Agricultural and Biological Sciences, Comparison of management accounting and financial accounting, Accounting standard, Economics, Actuarial science, Mark-to-market accounting, Accounting, business.industry, business, IFRS 4, Reinsurance, Finance, Financial accounting, Financial ratio, Accounting management, commercial insurance company, insurance, reinsurance operations, financial statements, result of operations, accounting legislation, Agriculture, S, Biology (General), QH301-705.5
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publication . Article . 2015

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

Jana Gláserová; Eva Vávrová;