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master's thesis
Utjecaj nove regulative Ugovora o osiguranju i Solventnosti II na financijsko izvještavanje osiguravajućih društava
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:578435
Ivanjko, Valentina
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Ivanjko, V. (2019). Utjecaj nove regulative Ugovora o osiguranju i Solventnosti II na financijsko izvještavanje osiguravajućih društava (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:578435

Ivanjko, Valentina. "Utjecaj nove regulative Ugovora o osiguranju i Solventnosti II na financijsko izvještavanje osiguravajućih društava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:578435

Ivanjko, Valentina. "Utjecaj nove regulative Ugovora o osiguranju i Solventnosti II na financijsko izvještavanje osiguravajućih društava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:578435

Ivanjko, V. (2019). 'Utjecaj nove regulative Ugovora o osiguranju i Solventnosti II na financijsko izvještavanje osiguravajućih društava', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:578435

Ivanjko V. Utjecaj nove regulative Ugovora o osiguranju i Solventnosti II na financijsko izvještavanje osiguravajućih društava [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:578435

V. Ivanjko, "Utjecaj nove regulative Ugovora o osiguranju i Solventnosti II na financijsko izvještavanje osiguravajućih društava", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:578435

Metadata
TitleUtjecaj nove regulative Ugovora o osiguranju i Solventnosti II na financijsko izvještavanje osiguravajućih društava
Title (english)The impact of the new regulative Insurance contracts and Solvency II on financial reporting of insurance companies
AuthorValentina Ivanjko
MentorSanja Broz Tominac (mentor)
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberIvana Dražić Lutilsky (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2019-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Najveći utjecaj na poslovanje i financijsko izvještavanje osiguravajućih društava osim državnih zakonodavnih okvira imaju regulative Solventnost II i uskoro na snazi novi MSFI 17 Ugovori o osiguranju. Solventnost II postavlja dva važna kapitalna zahtjeva, minimalni potrebni kapital i potrebni solventni kapital ispod kojih društvo za osiguranje ne može sigurno poslovati te sastavljanje redovitog nadzornog izvješća i izvješća o solventnosti i financijskom stanju. MSFI 17 Ugovori o osiguranju postavlja detaljnu kategorizaciju te metode i postupke priznavanja i mjerenja ugovora o osiguranju te prikazivanje prihoda, rashoda te samog financijskog rezultata. Ovaj rad prikazat će glavna obilježja i zahtjeve izvještavanja pojedine navedene regulative.
Abstract (english)
The biggest impact on the business and financial reporting of insurance companies, except national legislative frameworks, have regulatives Solvency II and soon effective the new IFRS 17 Insurance contracts. Solvency II sets two important capital requirements, the minimal capital requirement and solvency capital requirement, below which the insurance cannot conduct safe business and requires from insurance companies to compose regular supervisory report and solvency and financial condition report. IFRS 17 Insurance contracts sets detailed categorization, methods and procedures of recognition and measurement of insurance contracts, together with presentation of revenue, expenses and the financial profit itself. This thesis will show the main features and financial reporting requirements of regulatives mentioned above.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:578435
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-26 18:09:27