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

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