About: Accounting and tax implications of the creation and use of technical provisions of commercial insurance companies

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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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 order to fulfill 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 financial statements, which are liabilities, a balance sheet, profit and an income tax base. A prerequisite to fulfill 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 first part of the paper is devoted to methodological aspects in relation to the general definition 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 specifics of how they are reported in the financial statements of commercial insurers. Conclusions of the paper show contemporary issues in the analyzed area in the context of the financial crisis. Entities such as commercial insurance companies are obliged to create technical provisions in order to fulfill 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 financial statements, which are liabilities, a balance sheet, profit and an income tax base. A prerequisite to fulfill 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 first part of the paper is devoted to methodological aspects in relation to the general definition 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 specifics of how they are reported in the financial statements of commercial insurers. Conclusions of the paper show contemporary issues in the analyzed area in the context of the financial 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/62156489:43110/13:00200640!RIV14-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Vávrová, Eva
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
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	59307
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/13:00200640
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	accounting; technical provision; commercial insurance company (en)
http://linked.open.../riv/klicoveSlovo	technical provision accounting commercial insurance company
http://linked.open...ontrolniKodProRIV	[EA4FE33659B8]
http://linked.open...v/mistoKonaniAkce	Mendelova univerzita v Brně
http://linked.open...i/riv/mistoVydani	Bučovice
http://linked.open...i/riv/nazevZdroje	Enterprise and Competitive Environment
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Gláserová, Jana Vávrová, Eva
http://linked.open...vavai/riv/typAkce	CST - Celostátní
http://linked.open.../riv/zahajeniAkce	2013-01-01 (xsd:date)
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
number of pages	17 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Martin Stříž Publishing
https://schema.org/isbn	978-80-87106-64-8
http://localhost/t...ganizacniJednotka	43110

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