Thesis deals with harmonization of financial reporting in the area of insurance contracts. IFRS 4 phase I adjusts reporting of insurance contracts, defines a term insurance contract, bans generating catastrophe provisions or equalisation provisions, show a new view at reporting of insurance contract with discretionary participation feature and at reporting embedded derivates.IFRS 4 phase II solves complex reporting of insurance contracts. The aim is to achieve "real" measurement of liabilities arising from insurance contracts. The thesis shows a measurement model form exposure draft.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:81941 |
| Date | January 2010 |
| Creators | Stejskalová, Martina |
| Contributors | Bokšová, Jiřina, Randáková, Monika |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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