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

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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 ac...

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Bibliographic Details
Published in:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Main Authors: Katarzyna Świetla, Krzysztof Jonas
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2016-06-01
Subjects:
insurance company
financial result
financial reporting
Online Access:http://asej.eu/gicid/01.3001.0012.2984

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