IFRS 4 - pojistné smlouvy II.fáze

Master thesis Czech RESTRICTED
Stejskalová, Martina (2010)
  • Publisher: Vysoká škola ekonomická v Praze
  • Subject: harmonization of financial reporting; measurement model; IFRS 4 Insurance Contracts; harmonizace účetnictví; oceňování závazků z pojistných smluv; IFRS 4 Pojistné smlouvy

Thesis deals with harmonization of financial reporting in the area of insurance contracts. IFRS 4 phase I adjusts reporting of insurance contracts, defines a term insurance contract, bans generating catastrophe provisions or equalisation provisions, show a new view at r... View more
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