- Author
- Karmańska Anna (Szkoła Główna Handlowa w Warszawie)
- Title
- Rezerwy jako warunek sine qua non zasadniczej działalności operacyjnej zakładów ubezpieczeń
Reserves as a Sine Qua Non Condition of a Fundamental Operational Activity of Insurance Companies - Source
- Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 2003, nr 992, s. 170-187
- Issue title
- Rachunkowość krajów w drodze do Unii Europejskiej : rezerwy w rachunkowości
- Keyword
- Warunek sine qua non, Rezerwy, Towarzystwa ubezpieczeniowe, Ryzyko w ubezpieczeniach
Sine qua non condition, Reserves, Insurance company, Insurance risk - Note
- summ.
- Abstract
- Niniejsze opracowanie - prezentując rezerwę nietypową, tworzoną z powodu identyfikacji grup ryzyka katastroficznego - przybliża problematykę rezerw stanowiących atrybut sprawozdawczej prezentacji dokonań w ramach działalności operacyjnej. (fragment tekstu)
This study (analysis) deals with reserves which are the immanent attribute of operational activities. Emerging problem in the insurance business is a catastrophe reserve, which is very strongly involved in the operational activities, especially in the case when we can observe different non-expected events, which have great influence even on the all community in global. This text presents complexity of the title problem in the context of economical role of this reserve and its importance in the accounting policy of insurance entity. The main problem is lighted out simultaneously in several dimensions. The first one is connected with the fact of cumulating catastrophe events, different and sometimes unpredictable in the nature. The second dimension is a world wide discussion on the essence of such a new kind of reserve, the need of its creation and the equity- or alternatively liability-way of its presentation in the financial statements. The third point of view touches the role of catastrophe reserve in the risk management, solvency, balance and tax policy in the insurance business. (original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Main Library of Poznań University of Economics and Business - Bibliography
-
- Szymańska K.: Ubezpieczenia w powodzi stulecia, "Wiadomości ubezpieczeniowe" 1998 nr 3.
- Cited by
- ISSN
- 0324-8445
- Language
- pol
