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Financial assets of commercial insurance companies in the Czech Republic
Jelínková, Eliška ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The graduation thesis deals with financial assets in commercial insurance companies in the Czech Republic. The theisis defines financial assets in commercial insurance companies in the Czech Republic, describes financial assets as a part of financial invesments and defines specific reporting, initial valuation and appreciation of the balance sheet day. Czech legal regulations are compared with International Financial Reporting Standards regulations. The graduation thesis decsribes and critically assesses the valuation of financial assets on the balance sheet day in the commercial insurance companies in the Czech Republic.

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