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  1. 2 Studia Ekonomiczne

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  1. 1 Emerling I.

  2. 1 Jonas K.

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  1. 1 2016

  2. 1 2014

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Rachunek zysków i strat w świetle rozwiązań międzynarodowych

100%
Emerling I.
Studia Ekonomiczne
|
2014
|
vol. 190
42-52
EN
In the last twenty years-characterized by the dynamic development of the capital and financial markets and the economy of many countries- a demand for the full, current, comparable and reliable information about the material and the financial status as well as the financial results of the economic units has been increasing. The article presents in- come statement in the light of international regulations.
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Tworzenie i analiza wyniku finansowego w zakładach ubezpieczeń

75%
Jonas K.
Studia Ekonomiczne
|
2016
|
vol. 285
112-120
PL
Artykuł porusza problematykę sprawozdawczości zakładów ubezpieczeń w kontekście jej dopasowania do potrzeb analizy finansowej. W artykule zaproponowano pewne modyfikacje istniejących wzorów rachunków zysków i strat, tak aby uczynić je bardziej przejrzystymi i łatwiejszymi do porównywania.
EN
The article raises the issue of reporting by insurance undertakings in the context of its fit to the needs of financial analysis. The article suggested some modifications to existing designs in order to make them more transparent and easier to compare.
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