| Title: | Trendy v oceňování majetku a záväzkov poisťovní |
| Other Titles: | Trends in valutation of assets and insurance liabilities |
| Authors: | Majtánová, Anna Vachálková, Ingrid |
| Citation: | Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2011, č. 1, s. 57-64. |
| Issue Date: | 2011 |
| Publisher: | Západočeská univerzita v Plzni |
| Document type: | článek article |
| URI: | http://www.fek.zcu.cz/tvp/ http://hdl.handle.net/11025/16169 |
| ISSN: | 1805-0603 |
| Keywords: | oceňování majetku;závazek;technická rezerva;IFRS |
| Keywords in different language: | valuation of assets;liability;technical reserve;IFRS |
| Abstract in different language: | The correct valuation of assets and liabilities is a fundamental condition for ensuring the credibility of financial statements. IAS and IFRS have introduced several changes in the valuation, fair value help to capture the possible risks. The Solvency II project account risks of insurance companies even stricter and more specific. Valuation of assets and liabilities based on market value, fair valued in accordance with IAS / IFRS. Specific valuation requires technical reserves and claims against reinsures, or provided guarantees. |
| Rights: | © Západočeská univerzita v Plzni |
| Appears in Collections: | Číslo 1 (2011) Číslo 1 (2011) |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Majtanova.pdf | Plný text | 219,23 kB | Adobe PDF | View/Open |
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