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Valuation of Insurance Contracts
[Oceňování pojistných závazků]

Author

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  • Jiřina Bokšová

Abstract

IFRS 4 - Insurance Contracts - does not cover the issue of valuation of insurance assets and liabilities. A complex solution is shifted to the II phase of the IFRS 4 standard, especially in the field of valuating, which should be based on fair value of insurance contract files. Currently is prepared a new material for discussion to the professional public, which will become a basis for the new proposal of IFRS 4 standard - Insurance Contracts - II phase. The article outlines possible attitudes of IASB to valuation of insurance contracts.

Suggested Citation

  • Jiřina Bokšová, 2008. "Valuation of Insurance Contracts [Oceňování pojistných závazků]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 54-61.
    • Handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:2:id:270:p:54-61
    DOI: 10.18267/j.cfuc.270
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    Keywords

    IFRS 4; Current Exit Value; Fair Value; Embedded Value; Entity Specific Value; Současná vypořádací hodnota; Reálná hodnota; Implicitní hodnota; Subjektivní hodnota;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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