Charakterystyka i wycena lokat
w rachunkowości zakładu ubezpieczeń
The characteristics and valuation of investments
in insurance companies
Author(s): Aleksandra Szewieczek, Marzena StrojekSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The paper deals with issues concerning classification and valuation methods used for investments in insurance companies according to Polish accounting law. It highlights the differences in regulations concerning all entities and those relating specifically to insurers. The article also presents examples of accounting treatment of this type of investments.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2009
- Issue No: 53
- Page Range: 239-256
- Page Count: 17
- Language: Polish