Investice v komerčních pojišťovnách

This bachelor's thesis deals with the reporting and measurement of investments in commercial insurance companies under Czech accounting legislation and International Financial Reporting Standards. It defines the role of investment activity in the insurance industry, the types of investments and the rules for their measurement under both accounting systems. The identified differences are demonstrated through model examples and verified using data from the 2025 annual reports of Kooperativa pojišťovna, a.s., Vienna Insurance Group and Generali Česká pojišťovna a.s. The most significant differences lie in the conditions for the classification of financial assets, in the treatment of transaction costs upon initial recognition, and in whether changes in fair value are recognised in profit or loss or in equity. Although the two systems differ in the way investments are classified and reported, the measurement principles applied to certain categories of investments are very similar.