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Basic principles of double-entry accounting. Accounting according to Czech accounting standards. Interpretation
of financial reports. Valuation of assets and liabilities. International accounting standards IAS/IFRS, US GAAP.
Solvency of insurance companies.
Last update: T_KPMS (16.05.2013)
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To explain principles of financial reporting and to show specific aspects of commercial insurance companies accounting. Last update: T_KPMS (16.05.2013)
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Conditions for the exercise class credit: one written exam (at least 60% of points), one home project handed in 3 days before the oral exam at the latest. The written exam can be retaken.
The exercise class credit is necessary for the participation in the exam.
Last update: Mazurová Lucie, RNDr., Ph.D. (29.10.2019)
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České účetní standardy pro pojišťovny.
Mandl, P: Účetní výkaznictví pojišťoven pro matematiky. Matfyzpress, Praha, 2009.
Bokšová, J.: Účetnictví komerčních pojišťoven - specifika v ČR. Wolters Kluwer ČR, 2010. Last update: Mazurová Lucie, RNDr., Ph.D. (29.10.2019)
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Lecture+exercises. Last update: T_KPMS (16.05.2013)
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Oral exam with written preparation. Requirements for the exam consist of the entire extent of the lecture. Last update: Mazurová Lucie, RNDr., Ph.D. (29.10.2019)
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Financial reports of insurance companies. Assets. Technical provisions. Profit and loss statement. Valuation of assets and liabilities. Fair value. Solvency 2. Principles of solvency capital calculations. Last update: Mazurová Lucie, RNDr., Ph.D. (26.04.2018)
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Basic terms from financial reports of insurance companies: premium, technical reserves, reinsurance premium, expenses. Expected value, present value of a cash flow. Basic risk measures, especially value at risk. Lectures are given in Czech. Last update: Mazurová Lucie, RNDr., Ph.D. (30.05.2018)
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