Subjects

Your browser does not support JavaScript, or its support is disabled. Some features may not be available.

International Accounting Standards for Insurance Contracts - NFAP052

Title:	Mezinárodní účetní standardy pro pojistné smlouvy
Guaranteed by:	Department of Probability and Mathematical Statistics (32-KPMS)
Faculty:	Faculty of Mathematics and Physics
Actual:	from 2014 to 2017
Semester:	summer
E-Credits:	3
Hours per week, examination:	summer s.:2/0, Ex [HT]
Capacity:	unlimited
Min. number of students:	unlimited
4EU+:	no
Virtual mobility / capacity:	no
State of the course:	not taught
Language:	Czech
Teaching methods:	full-time

Guarantor:	RNDr. Lucie Mazurová, Ph.D.
Class:	DS, finanční a pojistná matematika
Classification:	Mathematics > Financial and Insurance Math.
Interchangeability :	NMFM602

Opinion survey results Examination dates Schedule Noticeboard

Annotation -

Study of the documents relating to the preparation of IFRS for insurance contracts (phase 2). Comparison of the proposals with the Czech accounting practices and their discussion from the viewpoint of insurance mathematical methods. A course for PhD students.

Last update: T_KPMS (23.05.2007)

Aim of the course -

Acquaintance with the actual progress in the phase 2 development of the international financial reporting standard for insurance contracts.

Last update: G_M (06.06.2008)

Literature - Czech

Discussion Paper IFRS Insurance Contracts. IASB, Londýn 2007.

Kolektiv autorů: Mezinárodní účetní standardy a česká účetní legislativa. VŠE, Praha 2000.

Úřední věstník EU: nařízení komise (ES) č. 2236/2004.

R.T. Herget (ed.): US GAAP for Life Insurers. Society of Actuaries, Schaumburg Ill. 2000.

Last update: T_KPMS (18.01.2007)

Teaching methods -

Lecture.

Last update: G_M (27.05.2008)