Syllabus
Financial reports of insurance companies. Assets.
Technical provisions. Profit and loss statement.
Valuation of assets and liabilities. Fair value.
Solvency 2. Principles of solvency capital calculations.
Annotation
Basic principles of double-entry accounting. Accounting according to Czech accounting standards. Interpretation of financial reports. Valuation of assets and liabilities. International accounting standards IAS/IFRS, US GAAP.
Solvency of insurance companies.