Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Majtánová, Anna | |
| dc.contributor.author | Vachálková, Ingrid | |
| dc.date.accessioned | 2015-10-05T13:25:31Z | |
| dc.date.available | 2015-10-05T13:25:31Z | |
| dc.date.issued | 2011 | |
| dc.identifier.citation | Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2011, č. 1, s. 57-64. | cs |
| dc.identifier.issn | 1805-0603 | |
| dc.identifier.uri | http://www.fek.zcu.cz/tvp/ | |
| dc.identifier.uri | http://hdl.handle.net/11025/16169 | |
| dc.format | 8 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | sk | sk |
| dc.publisher | Západočeská univerzita v Plzni | cs |
| dc.relation.ispartofseries | Trendy v podnikání | cs |
| dc.rights | © Západočeská univerzita v Plzni | cs |
| dc.subject | oceňování majetku | cs |
| dc.subject | závazek | cs |
| dc.subject | technická rezerva | cs |
| dc.subject | IFRS | cs |
| dc.title | Trendy v oceňování majetku a záväzkov poisťovní | sk |
| dc.title.alternative | Trends in valutation of assets and insurance liabilities | en |
| dc.type | článek | cs |
| dc.type | article | en |
| dc.rights.access | openAccess | en |
| dc.type.version | publishedVersion | en |
| dc.description.abstract-translated | The correct valuation of assets and liabilities is a fundamental condition for ensuring the credibility of financial statements. IAS and IFRS have introduced several changes in the valuation, fair value help to capture the possible risks. The Solvency II project account risks of insurance companies even stricter and more specific. Valuation of assets and liabilities based on market value, fair valued in accordance with IAS / IFRS. Specific valuation requires technical reserves and claims against reinsures, or provided guarantees. | en |
| dc.subject.translated | valuation of assets | en |
| dc.subject.translated | liability | en |
| dc.subject.translated | technical reserve | en |
| dc.subject.translated | IFRS | en |
| dc.type.status | Peer-reviewed | en |
| Appears in Collections: | Číslo 1 (2011) Číslo 1 (2011) | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Majtanova.pdf | Plný text | 219,23 kB | Adobe PDF | View/Open |
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