Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
The thesis deals with a valuation of solvency balance sheet according to rules set in directive Solvency II, which should have been implemented as of January 1st, and compares the solvency balance sheet with valuation of insurance companies balance sheet according to current Czech legislation and international financial reporting standards IFRS. The thesis defines the concept of insurance contracts both in Czech law and standard IFRS 4 and reporting of liabilities related to those contracts in balance sheet. The result of thesis is illustrated sample of solvency balance sheet including description of how prepare and evaluate it based on default balance sheet prepared according to Czech law.
insurance contracts; insurance; solvency balance sheet; Solvency II
Informace o studiu
Studijní program a Studijní obor:
Finance a účetnictví/Účetnictví a finanční řízení podniku