DETERMINATION OF THE FINANCIAL RESULT IN THE INSURANCE AND REINSURANCE COMPANIES CONSIDERING THE ACCOUNTING ACT
PDF

Keywords

insurance company
financial result
financial reporting

How to Cite

Świetla, K., & Jonas, K. (2016). DETERMINATION OF THE FINANCIAL RESULT IN THE INSURANCE AND REINSURANCE COMPANIES CONSIDERING THE ACCOUNTING ACT. Scientific Journal of Bielsko-Biala School of Finance and Law, 20(3), 121-137. https://doi.org/10.19192/wsfip.sj3.2016.8

Abstract

The procedure of determining the financial result in the insurance companies significantly differs from the rules set for a typical entity. The paper, using the example of the report-the profit and loss account presents the principles for determining both the technical and overall profit and loss account discussing individual categories. The paper has indicated categories concerning revenues and costs specific only for the insurance companies.
https://doi.org/10.19192/wsfip.sj3.2016.8
PDF

The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) are free and online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.

Downloads

Download data is not yet available.