National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
IFRS 4 - Insurance Contracts
Paušová, Iva ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
This thesis is dedicated to the newly proposed International Financial Reporting Standard IFRS 4 - Insurance contracts, lists and describes the most important points of the standard in the first and the second phase of the project. The first phase of the project establishes the definition of insurance contracts and other essential concepts. The first phase of the insurance contract provides only a temporary solution for measuring and reporting of insurance contracts until approved and adopted the final draft standard from the second phase. The second phase of the project proposes a new valuation model for insurance contracts based on four pillars, introduces new requirements for disclosure in the financial statements and presentation of financial statements.
The analysis of responsibility insurance in Czech insurance market
Paušová, Iva ; Ducháčková, Eva (advisor)
Work attend to the analysis of responsibility insurance in Czech insurance market. It shows characteristic features of responsibility insurance. It describes insurable products.

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