The characteristics and valuation of investments 
in insurance companies Cover Image

Charakterystyka i wycena lokat w rachunkowości zakładu ubezpieczeń
The characteristics and valuation of investments in insurance companies

Author(s): Aleksandra Szewieczek, Marzena Strojek
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: The paper deals with issues concerning classification and valuation methods used for investments in insurance companies according to Polish accounting law. It highlights the differences in regulations concerning all entities and those relating specifically to insurers. The article also presents examples of accounting treatment of this type of investments.

  • Issue Year: 2009
  • Issue No: 53
  • Page Range: 239-256
  • Page Count: 17
  • Language: Polish