Rezerwy w rachunkowości zakładu ubezpieczeń
Provisions in accounting of insurance company

Summary/Abstract: Purpose - the purpose of this article is to explain the essence of provisions on liabilities in accounting system with a particular emphasis on insurance companies. There are presented the principles of functioning technical-insurance provisions in insurance company and their impact on financial result. Design/Methodology/Approach — research methods used in this paper a critical analysis of the literature. Findings — the result of this research is examination of the significance of technical-insurance provisions in insurance companies. Originality/Value — the originality of the paper is the presentation of the essence of provisions and explanation the meaning of them in insurance company.

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