National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The technical provisions and their picture in the accounting
Rambousková, Pavla ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
Technical provisions representthe most important item of the liabilities of insurance companies. First chapter of this thesis deals with the characteristics and the sense of provisions in any accounting entity. The next chapters are concerned with the regulation of provisions according to the current czech account and tax law and to the IAS/IFRS. The next chapter is the most extensive. This chapter describes technical provisions and rules for their creation, accountig, measurement according to the current valid law in the Czech republic. The subchapters describe the particular technical provisions and their differenties and calculation. The related topics of the reinsurance and the financial placing are presented here too. The examplas for accounting of the technical provisions int the life and the non-life insurance company are shown in the practical part of this thesis.
Problems of financial placing in commercial insurance company according to Czech law and according to IFRS
Knotková, Miroslava ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
This document mainly deals with financial placing of an insurance company. First it wrote about insurance and next about assets of insurance company generally. After it wrote about financial placing in commercial insurance company according to Czech law and according to IFRS. It includes also a practical example , how to change from czech law to IFRS influenced balance-sheet of an insurance company.

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