Účetnictví pojišťoven - Kapitoly z historie účetního práva – Huleš Jan (2018)

The presented publication is a guide to accounting law for insurance companies. In the individual chapters, the reader will gradually become acquainted with the balance sheet, including assets such as investments, receivables from direct insurance and reinsurance, and liabilities such as technical reserves, obligations from direct insurance, etc. In the area of costs and revenues, which are purposefully categorized, this includes prescribed gross premiums, costs of insurance claims, and administrative overheads. The profit and loss statement is divided into technical accounts for non-life insurance and life insurance, as well as a non-technical account. Regarding accounting methods, the main focus is on valuation methods and the eternal dilemma between acquisition cost and fair value. The commentary ultimately explains the financial statements and annual reports, consolidated financial statements, audits, and the publication of accounting information. It necessarily and critically mentions European Union law. For completeness and interest, the book also discusses the history of accounting law at the end. It also provides information on changes that occurred since January 1, 2018. The publication is primarily aimed at accounting professionals in insurance companies, students of economic fields, lawyers, and other interested members of the public.