Rezerwy techniczno-ubezpieczeniowe w ujęciu prawa bilansowego w Polsce w latach 2001–2016
Technical provisions in terms of balance sheet law (accounting law) in Poland in the years 2001–2016
Author(s): Agnieszka Pobłocka, Ewa SpigarskaSubject(s): Business Economy / Management, Financial Markets
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: creation of technical provisions according to balance sheet law and Polish accounting standards; international accounting standards; fair value;
Summary/Abstract: Insurance and reinsurance companies are obliged to create technical provisions. The change in these provisions is one of the main categories directly affecting the technical account of insurance and reinsurance undertakings. The aim of this article is to present the change in technical provisions in insurance and reinsurance companies’ financial reporting and how the change in technical provisions influenced the financial results of insurance and reinsurance undertakings in Poland in 2001–2016. The aggregated financial data published by the Polish Financial Supervision Authority were used for statistical analyzes.
Journal: Nauki o Finansach
- Issue Year: 2017
- Issue No: 3 (32)
- Page Range: 121-135
- Page Count: 15
- Language: Polish