Aktywa finansowe białoruskich zakładów ubezpieczeniowych w aspekcie prawa bilansowego i podatkowego
Financial assets of Belarusian insurance organizations: accounting and taxation
Author(s): Tatjana VerezubovaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial assets; insurance; securities; accounting; taxation
Summary/Abstract: The article discusses the concept of the financial assets of insurance companies as a result of the investment of temporarily free funds of insurance reserves under the laws of the Republic of Belarus. The differences between accounting and taxation of the insurance companies investments in government securities are analyzed. We offer solutions to the existing problems in accounting for investments and their income.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2016
- Issue No: 445
- Page Range: 235-246
- Page Count: 12
- Language: Polish
