About: Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Entities such as commercial insurance companies are obliged to create technical provisions in orderto fulfi ll their activities. Technical provisions are used to cover liabilities of commercial insurance companies arising from insurance and reinsurance activities. The principal aim of this paper is to determine the impact of the creation and use of technical provisions for some important items of the fi nancial statements, which are liabilities, a balance sheet, profi t and an income tax base. A prerequisite to fulfi ll the objective of the paper is to analyze the accounting legislation for technical provisions in an insurance company. The intention of the presented paper can be divided according to its conception into two parts. The fi rst part of the paper is devoted to methodological aspects in relation to the general defi nition of the accounting principles and their importance in the accounting of commercial insurance companies. The second part deals with the methodological procedure of the accounting of the creation and use of technical provisions and the specifi cs of how they are reported in the fi nancial statements of commercial insurers. Conclusions of the paper show contemporary issues in the analyzed area in the context of the fi nancial crisis. Entities such as commercial insurance companies are obliged to create technical provisions in orderto fulfi ll their activities. Technical provisions are used to cover liabilities of commercial insurance companies arising from insurance and reinsurance activities. The principal aim of this paper is to determine the impact of the creation and use of technical provisions for some important items of the fi nancial statements, which are liabilities, a balance sheet, profi t and an income tax base. A prerequisite to fulfi ll the objective of the paper is to analyze the accounting legislation for technical provisions in an insurance company. The intention of the presented paper can be divided according to its conception into two parts. The fi rst part of the paper is devoted to methodological aspects in relation to the general defi nition of the accounting principles and their importance in the accounting of commercial insurance companies. The second part deals with the methodological procedure of the accounting of the creation and use of technical provisions and the specifi cs of how they are reported in the fi nancial statements of commercial insurers. Conclusions of the paper show contemporary issues in the analyzed area in the context of the fi nancial crisis. (en)
Title	Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies (en)
skos:prefLabel	Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies Accounting and Tax Implications of the Creation and Use of Technical provisions of commercial Insurance Companies (en)
skos:notation	RIV/62156489:43110/13:00209204!RIV14-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	7
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Gláserová, Jana Vávrová, Eva
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	59308
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/13:00209204
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	precautionary principle; technical provision; commercial insurance company (en)
http://linked.open.../riv/klicoveSlovo	technical provision commercial insurance company precautionary principle
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[A5254D2E59DD]
http://linked.open...i/riv/nazevZdroje	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	61
http://linked.open...iv/tvurceVysledku	Gláserová, Jana Vávrová, Eva
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	1211-8516
number of pages	9 (xsd:int)
http://bibframe.org/vocab/doi	10.11118/actaun201361072123
http://localhost/t...ganizacniJednotka	43110

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