Accounting methodical approaches of business entities in comparisson to bank accounting and to insurance company accounting in the Czech Republic

Gláserová Jana

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Accounting methodical approaches of business entities in comparisson to bank accounting and to insurance company accounting in the Czech Republic

机译：与捷克共和国的银行会计和保险公司会计相比，企业实体的会计方法学方法

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Bank and insurance must follow the ACT on Accounting No.563/1991 in their financial statement preparation. Banks must use the special decree of Ministry of Finance for Banks and other financial institution due to their special operations and requirements Czech National Bank. The methodical approach to the valuation and recording of basic items balance sheet in banks and other financial institutions are compatible with IAS/IFRS. As well insurances must use special decree of Ministry of Finance for Insurances due to their special operations – cession of insurance. The paper is concerned with the basic items of balance sheet banks and insurances and its comparations with balance sheets of other business entities.

机译：银行和保险公司在编制财务报表时必须遵循ACT / 563/1991号法案。银行由于其特殊的操作和捷克国家银行的要求，必须使用财政部对银行和其他金融机构的特别法令。在银行和其他金融机构中对基本项目资产负债表进行估值和记录的方法方法与IAS / IFRS兼容。同样，由于保险业务的特殊运作，保险业必须使用财政部的特别法令–终止保险。本文涉及资产负债表银行和保险的基本项目以及与其他业务实体资产负债表的比较。

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《Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis》 |2010年第6期|共10页
作者
Gláserová Jana;
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中图分类农业科学;
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financial activitybalance sheet of banksub balance sheet evidenceaccounts of clientsreservestechnical accountsnontechnical accountsinsurancesafety;

机译：财务活动银行资产负债表资产负债表证据客户账户储备技术账户非技术账户保险安全;

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Accounting methodical approaches of business entities in comparisson to bank accounting and to insurance company accounting in the Czech Republic

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