Sprawozdawczość zakładów ubezpieczeń dla potrzeb rachunkowości i dyrektywy wypłacalność II – podobieństwa i różnice
Reporting of the insurance companies for accounting purposes and the solvency II directive − similarities and differences
Author(s): Ewa SpigarskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: balance sheet; solvency; accounting; financial statement
Summary/Abstract: The purpose of this article is to draw attention to the reporting challenges faced by the insurance companies due to the adoption of Solvency II. The introduction of new reporting rules will require huge commitment of executives and it will incur certain costs. However, in the long term, the introduction of additional requirements means increased transparency and efficiency of the insurance industry, more secure customers and more comparable reporting on an international scale, which is not always possible for statutory reporting.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 342
- Page Range: 278-287
- Page Count: 10
- Language: Polish