Wycena aktywow i pasywow zakladow ubezpieczen a wymogi wyplacalnosci. (Valuation of assets and liabilities of insurance companies and solvency requirements.)

Ewa Spigarska ()
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Ewa Spigarska: Katedra Rachunkowosci, Uniwersytet Gdanski

Problemy Zarzadzania, 2013, vol. 11, issue 42, 31-44

Abstract: This article presents the main differences in the valuation of insurance companies in terms of accounting and reporting for solvency purposes. However, it is worth mentioning that the solutions in the measurement of assets and liabilities for solvency purposes are only proposed by supervisory authorities in identifying fair value. Only entry into force of all legislation related to the Solvency II Directive will set the directory of authorized methods of valuation for the solvency purposes.

Keywords: assets; liabilities; fair value; valuation of assets; solvency requirements (search for similar items in EconPapers)
JEL-codes: G2 G22 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:sgm:pzwzuw:v:11:i:42:y:2013:p:31-44

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