Trendy v oceňování majetku a záväzkov poisťovní

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dc.contributor.authorMajtánová, Anna
dc.contributor.authorVachálková, Ingrid
dc.date.accessioned2015-10-05T13:25:31Z
dc.date.available2015-10-05T13:25:31Z
dc.date.issued2011
dc.description.abstract-translatedThe 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.en
dc.format8 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2011, č. 1, s. 57-64.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://www.fek.zcu.cz/tvp/
dc.identifier.urihttp://hdl.handle.net/11025/16169
dc.language.isosksk
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectoceňování majetkucs
dc.subjectzávazekcs
dc.subjecttechnická rezervacs
dc.subjectIFRScs
dc.subject.translatedvaluation of assetsen
dc.subject.translatedliabilityen
dc.subject.translatedtechnical reserveen
dc.subject.translatedIFRSen
dc.titleTrendy v oceňování majetku a záväzkov poisťovnísk
dc.title.alternativeTrends in valutation of assets and insurance liabilitiesen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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