|
|
Účetní výkaznictví komerčních pojišťoven z pohledu české legislativy a mezinárodních standardů účetního výkaznictví
Podaná, Michaela
Diploma thesis deals with comparison of the financial reporting of commercial insurance companies according to Czech accounting legislation and International financial reporting standards. The first part focuses on the harmonization process in accounting, definition of the specifics and requirements on the financial state-ments of commercial insurance companies prepared in accordance with both sys-tems of reporting. Another part is devoted to the field of financial investments and technical reserves, their classification, measurement and accounting. The following chapter includes summary of the differences between both systems. Theoretical finding are applied on the illustrative example through which are analysed the impacts of different recording and measurement of the financial investments and technical reserves on the main components of the financial reporting.
|
|
|
Profit and loss in the insurance sector in the Czech Republic
Mácová, Petra ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The graduation thesis aims to specify and define, with respect to the Czech legislation, the profit and loss statement of the insurance companies and those items of revenues and expenses that are specific for the insurance companies. The thesis deals with the principal characteristics of the revenues and the expenses of the insurance companies as well as with the matter whether insurance companies can in any means influence their management result. It also focuses on the field of the insurance security -- what is the insurance security in the Czech Republic in relation to the European Union, and on the quantity limits of the profit and loss statement, in the Czech insurance sector. It also assesses the efficiency of the local insurance companies in relation to this, what is the share of the earned premium when taking in account the insurance claims, the operating costs and the management result. The graduation thesis came to the conclusion that an insurance company can quite easily influence its accounting management result and therefore it is necessary for the company to respect the relevant accounting measures. Furthermore, the Czech Republic in comparison to the other EU countries indicates relatively low level of insurance security. With respect to the efficiency it is possible to conclude (in relation to the year 2012 and the local insurance companies) that the earned premium comprises of more that 60% of the claimed damages, 30% of the operating costs and 10% of the earned premium represents the net profit.
|
|
|
Účetní výkaznictví komerčních pojišťoven z pohledu české legislativy a mezinárodních standardů účetního výkaznictví
Podaná, Michaela
Diploma thesis deals with comparison of the financial reporting of commercial insurance companies according to Czech accounting legislation and International financial reporting standards. The first part focuses on the harmonization process in accounting, definition of the specifics and requirements on the financial state-ments of commercial insurance companies prepared in accordance with both sys-tems of reporting. Another part is devoted to the field of financial investments and technical reserves, their classification, measurement and accounting. The following chapter includes summary of the differences between both systems. Theoretical finding are applied on the illustrative example through which are analysed the impacts of different recording and measurement of the financial investments and technical reserves on the main components of the financial reporting.
|
|
|
Reporting of Bonds in Comercial Insurance Companies in the Czech Republic
Příhodová, Kateřina ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
My dissertation describes the issue of reporting bonds in insurance companies in the Czech Republic. It includes outlining of the legislation of commercial insurance companies, financial placement and issue bonds according to applicable legislation. The work focuses on the measurement and reporting of bonds in insurance companies under the Czech legislation and in accordance with International Financial Reporting Standards. The practical part of my dissertation compares the reporting of bonds in insurance companies according to the Czech accounting legislation and in accordance with International Financial Reporting Standards and compares the information of bonds and financial placement disclosed (displayed) in the individual financial statements of the Czech, Polish and German insurance companies.
|
|
|
Technical provisions of insurance companies and its formation
Matějková, Radka ; Radová, Jarmila (advisor) ; Burešová, Jana (referee)
This bachelor thesis is focusing on technical provisions in the system of insurance. The aim is to provide a comprehensive overview about technical provisions in accordance with valid legal regulations of the Czech Republic. First of all, particular kinds of technical provisions and financial instruments into which insurance companies can invest the resources of technical provisions are described. The following section contains an analysis of the development of technical provisions and their dependence on written premium. The final section is dedicated to technical provisions and their financial placement in Ceska pojistovna, where the productiveness of investments is quantified for the year 2011.
|
|
|
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.
|
|
| |
|
|
Audit of Financial Placement in Insurance Companies
Valenta, Petr ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
The thesis provides comprehensive overview of financial placement in insurance companies including practical aspects and assessment of impact of financial crisis on investment strategy of insurance companies. The aim is to emphasise importance of statutory audit as a guarantee of trueness and fairness of financial statements. The thesis also describes most common audit methods applied in financial placement area.
|
|
|
Financial placement in commercial insurance companies
Tůmová, Klára ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The diploma work deals with a financial placement of commercial insurance companies in the Czech Republic. At first financial placement is defined according to the Insurance Act, including a description of its financial resources, technical reserves. The following chapters describe issue of financial placement from the perspective of Act on Accounting, namely the content of the item, recognition, initial and subsequent measurement. The Czech legal regulations are then compared with the International Financial Reporting Standards regulations. Described accounting principles regarding particular types of financial placement are applied to practical examples.
|
|
|
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.
|
guest ::
