Subjects

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Insurance Companies Accounting - NMFM410

Title:	Účetnictví pojišťoven
Guaranteed by:	Department of Probability and Mathematical Statistics (32-KPMS)
Faculty:	Faculty of Mathematics and Physics
Actual:	from 2013 to 2019
Semester:	summer
E-Credits:	5
Hours per week, examination:	summer s.:2/2, C+Ex [HT]
Capacity:	unlimited
Min. number of students:	unlimited
4EU+:	no
Virtual mobility / capacity:	no
State of the course:	taught
Language:	Czech
Teaching methods:	full-time
Teaching methods:	full-time

Guarantor:	RNDr. Lucie Mazurová, Ph.D.
Class:	M Mgr. FPM M Mgr. FPM > Povinné
Classification:	Mathematics > Financial and Insurance Math.

Opinion survey results Examination dates Schedule Noticeboard

Annotation -

Last update: T_KPMS (16.05.2013)

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.

Aim of the course -

Last update: T_KPMS (16.05.2013)

To explain principles of financial reporting and to show specific aspects of commercial insurance companies accounting.

Literature - Czech

Last update: T_KPMS (16.05.2013)

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.

Teaching methods -

Last update: T_KPMS (16.05.2013)

Lecture+exercises.

Syllabus -

Last update: RNDr. Lucie Mazurová, Ph.D. (26.04.2018)

Financial reports of insurance companies. Czech accounting standards. Technical reserves. Reinsurance. Valuation of assets and liabilities. Liability adequacy testing. International financial reporting standards. Standard IFRS 4 Insurance Contracts. US GAAP. Solvency of insurance companies.