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

• Authors: Ewa Spigarska

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.

Keywords

EN

NSURANCE COMPANIES; ACCOUNTANCY OF THE INSURANCE COMPANIES; SOLVENCY II; IFRS; INSURANCE CONTRACTS

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 361-368

Contributors

author

Ewa Spigarska

• Katedra Rachunkowości, Wydział Zarządzania, Uniwersytet Gdański