Browsing by Author "Kloučková, Ivana"
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- ItemÚčetnictví a hospodaření pojišťoven(Technická Univerzita v Liberci, 2006) Kloučková, Ivana; Ducháčková, EvaAn insurance company is a special financial institution that offers an ensuring protection to their clients from the adverse consequences of accidents. The accounting system of an insurance company is slightly different in several points from the systems of other accounting subjects, obliged to use accounting, because an insurance company has to make provision for all specifics of the insurance operations. The purpose of this thesis is therefore the analysis of the accounting and financial economy of insurance companies. It is being focused on the clarification of the significance of accounting in relation with the insurance company and on the questions of financial undertaking of insurance companies on the Czech market including legal adjustments, but mainly it is being focused on the accounting procedures and its specifics in the single accounting ranks. The ongoing globalization of economics and the interconnection of international markets is now bearing a higher effort in the harmonization of accounting. Therefore a single article will be dedicated to this issue.
- ItemÚčetnictví a hospodaření pojišťovenKloučková, Ivana