PL EN


2011 | 1 | 1 | 361-368
Article title

Zmiany w rachunkowości zakładów ubezpieczeń – Solvency II i MSSF 4 faza II

Authors
Selected contents from this journal
Title variants
EN
CHANGES IN THE ACCOUNTANCY OF THE INSURANCE COMPANIES SOLVENCY II AND NEW IFRS INSURANCE CONTRACTS
PL
Zmiany w rachunkowości zakładów ubezpieczeń – Solvency II i MSSF 4 faza II
Languages of publication
PL
Abstracts
EN
Solvency II applies to all insurance and reinsurance contracts. There is no distinction between insurance and investment contacts. IFRS for insurance contracts applies to all contacts which transfer significant insurance risk or do not transfer significant insurance risk, but have a participaiting feature and participate in the same performance pool as other insurance contracts.
Contributors
author
  • Katedra Rachunkowości, Wydział Zarządzania, Uniwersytet Gdański
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-20f755dd-cb60-47a9-b3d2-d77c3a1e603b
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