The characteristics and valuation of investments in insurance companies

• Authors: Strojek, Marzena , Szewieczek, Aleksandra

Abstracts

EN

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

Keywords

EN

wycena lokat; zakład ubezpieczeń; valuation of investments; insurance companies

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2009
• Volume: 2009(53(109))

Contributors

author

Strojek, Marzena

author

Szewieczek, Aleksandra