Relevant bibliographies by topics / Accounting of insurance companies

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting of insurance companies'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

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Journal articles on the topic "Accounting of insurance companies"

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Lopata, Petr Vladimirovich. "Accounting and Costing in Insurance Companies." Interactive science, no. 2 (48) (February 20, 2020): 27–30. http://dx.doi.org/10.21661/r-529989.

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The growth of the insurance market is one of the most important conditions for the country’s social and economic development. The article discusses issues related to the optimization of accounting in insurance companies. It is suggested that the existing accounting standards should be improved.
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Lekkerkerker, E. C., and J. F. M. Peters. "Financing of Insurance Companies." Geneva Papers on Risk and Insurance - Issues and Practice 20, no. 1 (January 1995): 30–44. http://dx.doi.org/10.1057/gpp.1995.4.

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Kryvytska, O. R. "Conceptualization of Management Accounting of Life Insurance Companies." Problems of Economy 2, no. 40 (2019): 157–63. http://dx.doi.org/10.32983/2222-0712-2019-2-157-163.

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BOYLE, PHELIM P. "Accounting for equity investments of life insurance companies." Contemporary Accounting Research 1, no. 2 (March 1985): 116–44. http://dx.doi.org/10.1111/j.1911-3846.1985.tb00373.x.

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Gláserová, Jana, and Eva Vávrová. "Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 6 (2015): 1867–77. http://dx.doi.org/10.11118/actaun201563061867.

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The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies. The partial aim of this paper is to identify significant differences in the area of accounting of commercial insurance companies, based on the comparison of accounting practices of the issues examined in accordance with IAS/IFRS. In the conclusion, the authors will address the latest development of necessary steps in adopting the concept of IFRS 4 Phase II and accomplishing the process of the application of IFRS 4 Phase II to the accounts of commercial insurance companies.
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Brajczewska, Marta, and Aleksander Raczyński. "Legal Conditions for Commercial Activity of Mutual Insurance Companies." Prawo Asekuracyjne 3, no. 100 (September 15, 2019): 36–46. http://dx.doi.org/10.5604/01.3001.0013.5731.

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This article aims at discussing a legal regulation relating to commercial activities of mutual insurance companies which is provided for in the Insurance and Reinsurance Activity Act, Accounting Act and the Regulation of the Minister of Finance on Specific Accounting Principles of Insurance and Reinsurance Companies. It explains the concept of commercial activity of mutual insurance company, as well as the dominant principle of mutuality. A fundamental part of the article is an attempt to interpret Article 111 paragraph 3 of the Insurance and Reinsurance Act, under which premiums from non-members of the mutual insurance company cannot constitute more than 10% (ten percent) of the gross premiums written. According to the authors, the rules for collecting premiums provided for in the Regulation on Specific Accounting Principles of Insurance and Reinsurance Companies, which are thoroughly discussed herein, are of key importance in this respect. In addition, the article also explores the effects of exceeding the limit provided for in Article 111 paragraph 3 of the Insurance and Reinsurance Activity Act, as well as the issue of settling the commercial profits.
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Gláserová, Jana. "Specifics of the Unearned Premium Reserve in the Accounting of Commercial Insurance Companies." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 6 (2014): 1271–77. http://dx.doi.org/10.11118/actaun201462061271.

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Commercial insurance companies are liable to create, on the basis of risks arising from the fulfillment of the object of their activity, technical reserves, which are used to cover liabilities arising to insurance companies from insurance and reinsurance activity. The paper focuses on the technical reserve which is, in accordance with the accounting-legal regulation, created obligatorily in commercial insurance companies – it is the unearned premium reserve.The paper explores the role and place of this technical reserve in the accounting of the commercial insurance companies based on the analysis of its substance, i.e. the objective definition. The paper is based on the methodology of the accounting, evaluation and methods of determining the amount of the technical reserve which will affect the income from operations as well as income tax base of commercial insurance companies. The paper also studied the method of reporting of unearned premium reserve in accounting according to Czech accounting legislation in comparison with International Accounting Standards (IAS/IFRS). The aim of this paper is to determine the impacts of the creation and application of the unearned premium reserve on some important items of the financial statements, which are mainly the income of operations, equity capital and balance sheet as well as to identify the impacts of different reporting of this reserve according to Czech accounting legislation and in accordance with IAS/IFRS. Performing the analysis of the accounting-legal regulation of the unearned premium reserve in the insurance companies, the analysis of the method of accounting of this reserve and also the comparison of reporting of this reserve according to both mentioned regulations is a prerequisite for the fulfillment of the aim.
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Carson, James M., and John J. Hampton. "Financial Management of Insurance Companies." Journal of Risk and Insurance 61, no. 3 (September 1994): 557. http://dx.doi.org/10.2307/253583.

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Myers, Stewart C., and James A. Read. "Capital Allocation for Insurance Companies." Journal of Risk and Insurance 68, no. 4 (December 2001): 545. http://dx.doi.org/10.2307/2691539.

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Horvitz, Paul M., and Alan Gart. "Banks, Thrifts, and Insurance Companies." Journal of Money, Credit and Banking 18, no. 3 (August 1986): 392. http://dx.doi.org/10.2307/1992392.

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Dissertations / Theses on the topic "Accounting of insurance companies"

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Haboub, Ahmad. "Essays on equity valuation and accounting conservatism for insurance companies." Thesis, Brunel University, 2017. http://bura.brunel.ac.uk/handle/2438/15823.

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This thesis contributes to the literature in the finance and accounting field throughout its three empirical chapters. The first empirical chapter contributes to the literature on accounting conservatism in several ways; first, it investigates the accounting conservatism of US insurance companies using four measures, namely, non-operating accruals, skewness of earnings and cash flows, book to market ratio and asymmetric timeliness measures. Second, this paper compares these four measures in order to determine the association and differences between them. Finally, the level of accounting conservatism of the insurance companies is compared to that of a sample of commercial banks to check whether they have similar levels of accounting conservatism. The results of the first chapter suggest that the changes in accounting performance, as measured by return over assets, can be partly explained by accounting conservatism, since it is measured by the accumulation of non-operating accruals, skewness of operating cash flow and accruals, book to market ratio, adjusted book to market ratio and Basu's asymmetric measure. All of these four measures give robust evidence that insurance companies' accounts tended to be conservative for the whole sample period, and that the level of conservatism has risen over the years. More interestingly, a t test for the differences in means suggests that accruals conservatism show on average a higher level of accounting conservatism than book value conservatism does. Finally, our results, based on a constant sample consist of 92 banks and 46 insurance companies whose data are available for all the sample years; they suggest that both insurance companies and banks have similar levels of accounting conservatism due to their similar reporting characteristics. The second empirical chapter contributes to the existing literature on equity valuation in two ways. First, it confirms the importance of imposing linear information dynamics when predicting the equity values of insurance companies, because the restricted models result in fewer error metrics. Second, it highlights the role of the accruals components in the equity valuation of US insurance companies by demonstrating that the incorporation of accrual components in the residuals income valuation model suggested by Ohlson (1995) has smaller error metrics than those of aggregate net income. Our results are based on a sample of US insurance companies, which consists of 718 firm-year observations over the period from 2001 to 2012. For instance, our results suggest that total accruals, changes in insurance reserve, changes in account receivables, and deferred acquisition costs have an incremental ability to predict equity market value over abnormal earnings and book values. Furthermore, the predictive ability of changes in insurance reserves is higher than the predictive ability of changes in account receivables and the change in deferred acquisition costs without imposing the LIM structures. However, when the LIM structure is imposed the predictive ability of changes in deferred acquisition costs is higher than the predictive ability of both changes in accounts receivable and changes in insurance reserves. Our final empirical chapter contributes to the literature on accounting anomalies by investigating the value to price anomaly (V/P), where the fundamental value (V) is estimated using the residual income valuation model. Motivated by the findings of Hwang and Lee (2013), Fama and French (2015), and Fama and French (2016), Chapter Four asks whether V/P strategies reflect the risks factor or whether this is better explained by market inefficiency, and whether Fama and French's five-factor model can explain the excess return of V/P. To answer the previous questions we use data from the merger of COMPUSTAT, CRSP, I/B/E/S for all the non-financial firms listed in AMEX, NYSE, and NASDAQ during the period from 1987 to 2015. Our findings suggest that the V/P ratio is positively correlated to future stock returns after controlling for several firm characteristics, which are known to be proxies of common risks. Our results indicate that the omission of risk factors is not likely to be an explanation of the V/P effect. To answer the second question, we compare the performances of different asset pricing models by calculating the GRS F-statistics. Our findings clearly indicate that the five-factor model of Fama and French performs better than either the CAPM or the traditional Fama and French three factor model. These results confirm that the excess returns of V/P strategy vary due to the differences in size, the B/M ratio, operating profit and betas across quintile portfolios. However, these factors cannot explain all the variation in excess returns; moreover, the stocks in the high V/P may be riskier than the stocks in the low V/P portfolios in certain other dimensions.
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West, Darron. "A review of disclosure in the annual financial reports of life insurance companies in South Africa." Master's thesis, University of Cape Town, 1999. http://hdl.handle.net/11427/9906.

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The globalisation of the South African economy and the recent corporate activity involving South African life insurance companies has renewed interest in financial reporting by these companies. There has been little development in guidance on reporting for long term insurers in South Africa since 1994 when AC121 "Disclosure in the Financial Statements of Long-Term Insurers" was published. South African life insurance companies have also fared poorly in recent Excellence in Financial Reporting surveys. Revisions to the reporting requirements of life insurance companies in the United Kingdom and Australia provide scope for the examination of the usefulness of the financial statements of life insurance companies in South Africa, by investigating the extent and adequacy of disclosure (as proxies for usefulness) by such companies in terms of local and international benchmarks.
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Davies, John Hywel. "Towards the adjustment of accounts of insurance companies to allow for differing accounting policies." Thesis, University of East London, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.264410.

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Van, den Berg Johannes Petrus. "An assessment of the comparability of financial reporting by South African long-term insurers." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49834.

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Assignment (MAcc )--Stellenbosch University, 2004.
ENGLISH ABSTRACT: Existing long-term insurance financial reporting practices are heavily based on regulatory foundations. Although the reporting requirements of the long-term insurance industry are unique, there is currently no comprehensive, up to date Financial Reporting Standard in South Africa for long-term insurers. The demand for increased disclosure in the financial statements of long-term insurers increases the importance of the basic accounting principles for these companies as embodied in the Framework for the Preparation and Presentation of Financial Statements, namely comparability, relevance, accuracy and understandability of financial reporting. The SAICA Long-Term Insurance Interest Group discussed the withdrawal of AC121 Disclosure in the Financial Statements of Long-Term Insurers and the replacement thereof by way of other guidance. Ultimately the Accounting Practices Committee has firmly stated that it will not tolerate the ongoing implementation of AC121 because it contradicted a number of other accounting statements and indeed overrode those statements. With this in mind and taking into account the program of harmonising South African accounting standards with International Accounting Standards, it insisted that AC121 be withdrawn and replaced by guidance notes only. The current lack of authoritative South African guidance on financial reporting by long-term insurers results in the potential compromise of the basic qualitative characteristics of comparability and relevance in their financial statements, as certain disclosures are voluntary rather than required. The aim of the research was to assess the impact of the lack of authoritative South African financial reporting guidance relating to South African long-term insurers on the basic financial statement characteristic of comparability. A literature study was undertaken and a checklist for disclosure in the long-term insurance industry was drawn up. The objective was to highlight areas of noncomparable disclosure for which financial reporting standards should be created in order to provide guidance on financial reporting by South African long-term insurers and, where possible, to suggest guidance. Financial statements of selected South African long-term insurers were reviewed and "measured" against the checklist in order to make an assessment of comparability. Currently the disclosure of industry-specific items differs significantly amongst long-term insurance companies in South Africa. The comparability test (on information disclosed in the 2002 annual reports of the selected companies) and the research done on industry-specific items identified by this test indicated the extent of this non-comparability within the South African long-term insurance industry. In view of the recent withdrawal of AC121 and the results of the comparability test, there is reason to believe that each long-term insurer in South Africa discloses what it believes is right and what it believes the industry is required to disclose. This results in significant non-comparability between the financial statements of South African long-term insurers. The author recommends that a long-term insurance industry accounting statement in the AC500 series should be issuéd, which should provide the appropriate guidance not only to preparers of financial statements, but also to other users of financial statements in the long-term insurance industry, until such time as the international accounting project relating to long-term insurers is complete. Some work will be required to update and/or amend a "new AC121" for the AC500 series.
AFRIKAANSE OPSOMMING: Die huidige praktyk vir finansiële verslagdoening van langtermynversekeraars berus grotendeels op 'n regulatoriese grondslag. Hoewel die vereistes vir verslagdoening van die langtermynversekeringsbedryf eiesoortig is, bestaan daar tans in Suid-Afrika geen omvattende hedendaagse Finansiële Verslagdoeningstandaard vir langtermynversekeraars nie. Die vraag na groter openbaarmaking in die finansiële state van langtermynversekeraars verhoog die belangrikheid van basiese rekeningkundige beginsels vir hierdie maatskappye soos vervat in die Raamwerk vir die Voorbereiding en Aanbieding van Finansiële State, naamlik vergelykbaarheid, relevansie, akkuraatheid en verstaanbaarheid van finansiële verslagdoening. SAIGR se Langtermynversekering Belangegroep het die onttrekking van RE121 Openbaarmaking in die Finansiële State van Langtermynversekeraars en die vervanging daarvan deur middel van ander riglyne bespreek. Uiteindelik het die Komitee vir Rekeningkundige Praktyk nadruklik bepaal dat dit nie die voortgesette implementering van RE121 verder kan onderskryf nie, omdat dit teenstrydig is met 'n aantal ander rekeningkundige standpunte en in werklikheid daardie standpunte ter syde stel. Met dien verstande en met inagneming van die harmoniseringsprogram om Suid-Afrikaanse rekeningkundige standaarde in harmonie met Internasionale Rekeningkundige Standaarde te bring, is daarop aangedring dat RE121 onttrek en slegs deur rigtinggewende riglyne vervang word. Die heersende gebrek aan gesaghebbende Suid-Afrikaanse riglyne oor finansiële verslagdoening deur langtermynversekeraars lei tot die potensiële kompromie van die basiese kwalitatiewe eienskappe van vergelykbaarheid en relevansie in hul finansiële state, aangesien sekere openbaarmaking vrywillig eerder as verplig is. Die doel van die navorsing was In bepaling van die impak wat die gebrek aan gesaghebbende riglyne vir Suid-Afrikaanse finansiële verslagdoening met betrekking tot Suid-Afrikaanse langtermynversekeraars op die basiese kenmerk van vergelykbaarheid van die finansiële state het. In Literatuurstudie is onderneem en In toetsstaat vir openbaarmaking in die langtermynversekeringsbedryf is opgestel. Die doelwit was om die soeklig te laat val op terreine waar openbaarmaking nie vergelykbaar is nie, waarvoor standaarde vir finansiële verslagdoening geskep moet word ten einde riglyne te verskaf oor finansiële verslagdoening deur Suid-Afrikaanse langtermynversekeraars en om waar moontlik, voorstelle hiervoor aan die hand te doen. In Oorsig van finansiële state van geselekteerde Suid-Afrikaanse langtermynversekeraars is onderneem en aan die toetsstaat "gemeet" ten einde die vergelykbaarheid te beoordeel. Teenswoordig verskil die openbaarmaking van bedryfspesifieke items aansienlik tussen langtermynversekeringsmaatskappye in Suid-Afrika. Die vergelykbaarheidstoets (volgens inligting wat in die 2002-jaarverslae van die geselekteerde maatskappye verstrek word) en die navorsing wat gedoen is oor bedryfspesifieke items wat deur hierdie toets geïdentifiseer is, toon die omvang van hierdie nievergelykbaarheid binne die Suid-Afrikaanse langtermynversekeringsbedryf. In die lig van die onlangse onttrekking van RE121 en die resultate van die vergelykbaarheidstoets, is daar rede om te glo dat elke langtermynversekeraar in Suid-Afrika opbenbaar wat volgens sy oortuigings reg is en wat hy glo van die bedryf verlang word om te openbaar. Dit lei tot beduidende nie vergelykbaarheid tussen die finansiële state van Suid-Afrikaanse langtermynversekeraars. Die skrywer beveel aan dat 'n rekeningkundige standpunt vir die langtermynversekeringsbedryf in die RE500-reeks uitgereik word, wat die toepaslike riglyne behoort te voorsien nie net aan diegene wat finansiële state voorberei nie, maar ook aan ander gebruikers van finansiële state in die langtermynversekeringsbedryf, tot tyd en wyl die internasionale rekeningkunde projek met betrekking tot langtermynversekeraars afgehandel is. 'n Sekere mate van werk sal nodig wees ten einde 'n "nuwe RE121" vir die RE500 reeks by te werk of dit te wysig.
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Silva, Camila Menezes da. "O uso dos indicadores contábeis para análise de solvência das seguradoras brasileiras." Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/19887.

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The main objective of this paper is to identify the indicator or the group of accounting indicators to classify the Brazilian insurance companies as solvent or insolvent. Insurance companies play an important role in the society: to restore the financial losses caused by uncertain events. In this context, the uncertainty is a fundamental problem for which insurance companies must be financially prepared not to become insolvent. In Brazil, the ruling entity is SUSEP and it is in charge of overseeing these institutions and establishing rules to help companies to not become insolvent. From the methodological perspective, this research used the discriminant analysis to develop a model that classifies the Brazilian insurance companies as solvent or insolvent. The sample consisted of 30 insurance companies divided into 2 groups: the first group with insurance companies that had some SUSEP intervention; the second one with insurance companies that had no intervention, considered solvent, between 2000 and 2015 years. The 15 indicators were selected to enter the model, after reviewing the prerequisite of the discriminant analysis technique, such normality and the absence of multicollinearity of variables; it was possible to obtain a classification model by the stepwise method. The finding of the developed model, statistically significant, has properly classified 90% of the observations
O objetivo principal desta dissertação é identificar o indicador ou conjunto de indicadores contábeis que melhor discrimine as seguradoras brasileiras em solventes e insolventes. Companhias Seguradoras são empresas responsáveis pela reposição de perdas financeiras causadas por eventos incertos. Nesse sentido, a incerteza é um problema fundamental para o qual estas empresas devem estar financeiramente preparadas, de forma que não se tornem insolventes. No Brasil, a Superintendência de Seguros Privados (SUSEP) é a responsável por fiscalizar estas instituições e estabelecer regras para que as companhias não se tornem insolventes. Do ponto de vista metodológico, utilizou-se a análise discriminante para identificar um modelo que classifique as seguradoras brasileiras em solventes e insolventes. A amostra foi composta por 30 empresas, segregadas em dois grupos: o primeiro com seguradoras consideradas insolventes por terem sofrido alguma intervenção da SUSEP, e o segundo com seguradoras que não tiveram intervenção, no período compreendido entre 2000 e 2015. Inicialmente, foram utilizadas 15 variáveis para predição, após analisar os prérequisitos da técnica da análise discriminante, como normalidade e ausência de multicolinearidade das variáveis, foi possível identificar que a variável RefPg, utilizada para avaliar o retorno financeiro sobre prêmios ganhos, discriminou adequadamente as seguradoras em solventes e insolvente, pelo método stepwise. O resultado obtido com o modelo desenvolvido, estatisticamente significante, classificou adequadamente 90% das observações, sendo que todas as seguradoras solventes foram classificadas corretamente
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Janďourková, Petra. "Finanční analýza pojišťoven." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9313.

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Rambousková, Pavla. "Pojistně technické rezervy a jejich zobrazení v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16580.

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Technical provisions representthe most important item of the liabilities of insurance companies. First chapter of this thesis deals with the characteristics and the sense of provisions in any accounting entity. The next chapters are concerned with the regulation of provisions according to the current czech account and tax law and to the IAS/IFRS. The next chapter is the most extensive. This chapter describes technical provisions and rules for their creation, accountig, measurement according to the current valid law in the Czech republic. The subchapters describe the particular technical provisions and their differenties and calculation. The related topics of the reinsurance and the financial placing are presented here too. The examplas for accounting of the technical provisions int the life and the non-life insurance company are shown in the practical part of this thesis.
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Yu, Kok-leung. "A study of the rising roles of China state-owned and other Chinese capital insurance companies in the insurance market of Hong Kong and how insurance companies can survive this impact /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872240.

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Msheliza, Samuel Kaku. "Strategic planning in Nigerian insurance companies." Thesis, University of Nottingham, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.281062.

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Kwong, Sze-ki Louis. "A study of the profits of local general insurance companies /." [Hong Kong : University of Hong Kong], 1987. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12335319.

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Books on the topic "Accounting of insurance companies"

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Galloway, Clair J. Handbook of accounting for insurance companies. Englewood Cliffs, N.J: Prentice Hall, 1986.

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1957-, Galloway Joseph M., ed. Handbook of accounting for insurance companies. New York: McGraw-Hill, 1986.

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Financial management of insurance companies. New York: AMACOM, American Management Association, 1993.

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D, Land Robert, Van House, Charles L., 1914-, and Life Office Management Association. Life Management Institute., eds. Accounting in life and health insurance companies. Atlanta, Ga: Life Management Institute, LOMA, 1987.

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Troxel, Terrie E. Property-liability insurance accounting and finance. 3rd ed. Malvern, Pa: American Institute for Property and Liability Underwriters, 1990.

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Troxel, Terrie E. Property-liability insurance accounting and finance. 4th ed. Malvern, Pa: American Institute for CPCU, 1995.

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Troxel, Terrie E. Property-liability insurance accounting and finance. 3rd ed. Malvern, Pa: American Institute for Property and Liability Underwriters, 1990.

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Mulligan, Elizabeth A. Accounting and financial reporting in life and health insurance companies. Atlanta, Ga: Life Management Institute, LOMA, 1997.

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Larry, Cohen, ed. Basic concepts of accounting & taxation of property/casualty insurance companies. New York: Insurance Information Institute Press, 1991.

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American Institute of Certified Public Accountants. Reinsurance Auditing and Accounting Task Force. Accounting for foreign property and liability reinsurance. New York, N.Y: The Institute, 1992.

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Book chapters on the topic "Accounting of insurance companies"

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Griffin, Mark W., and Joan Lamm-Tennant. "A market-value accounting framework for insurance companies." In The Fair Value of Insurance Liabilities, 201–13. Boston, MA: Springer US, 1998. http://dx.doi.org/10.1007/978-1-4757-6732-2_6.

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Vyskočil, Michal. "Scenario Analysis Approach for Operational Risk in Insurance Companies." In Digitalization in Finance and Accounting, 147–55. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-55277-0_13.

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Rybák, Zdeněk. "Hedge Accounting During the Negative Interest Rate Environment by Insurance Companies." In Global Versus Local Perspectives on Finance and Accounting, 11–31. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-11851-8_2.

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He, Yongming, and Xinguo Xi. "Influence of New Accounting Standard to Reserve for Property Insurance Companies." In Advances in Intelligent and Soft Computing, 561–67. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-27948-5_74.

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Bricault, G. C., P. Isbell, and J. L. Carr. "Insurance Companies." In Corporate Financial Services in Wales 1989, 141–51. Dordrecht: Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-2739-1_14.

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Bricault, G. C. "Insurance Companies." In Financial Services in Wales 1991, 105–17. Dordrecht: Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-011-3020-2_9.

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Benink, Harald A. "Insurance Companies." In Financial Integration in Europe, 157–200. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-1838-5_5.

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Isbell, Pauline. "Insurance Companies." In UK Business Finance Directory 1990/91, 131–34. Dordrecht: Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-1153-6_6.

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Pierce, Joseph A. "Life Insurance Companies." In Negro Business and Business Education, 110–49. Boston, MA: Springer US, 1995. http://dx.doi.org/10.1007/978-1-4899-1073-8_4.

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Simmonds, Andy. "Associated Companies." In Mastering Financial Accounting, 339–49. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_20.

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Conference papers on the topic "Accounting of insurance companies"

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Daghighi Asli, Alireza, Maryam Shadab Shams Abad, and Celine Aghabegian. "Analyzing Influential Factors in Insurance Companies’ Technical Efficiency and Productivity: the case study of Iran Insurance Industry." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af30.

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Yuliadini, Vika Alifta, and Diana Zuhroh. "Determinants of Going Concern Opinions on Insurance Companies Listed on the Indonesia Stock Exchange." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.014.

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"Estimating the Total Productivity Growth of Insurance Companies Listed in the Iraqi Stock Exchange." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2018. http://dx.doi.org/10.23918/icabep2018p9.

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Charumathi, Dr B. "Extent of Information Disclosure by Indian Life Insurance Companies on their Websites - An Empirical Study." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-086.

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Tarsono, Ono, Preztika Ayu Ardheta, and Rininda Amriyani. "The Influence of Net Premium Growth, Claim Ratio and Risk-Based Capital on the Financial Performance of Life Insurance Companies." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.015.

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Tusan, Radoslav. "THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE FINANCIAL SITUATION AND PERFORMANCE OF THE COMPANY." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.s.p.2020.37.

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This paper deals with the evaluation of the impact of the adoption of International Financial Reporting Standards (IFRS) on the financial situation and performance of the company. The Slovak Accounting Act allows accounting and reporting under IFRS for two types of entities - explicitly specified by law (e.g. banks, insurance companies, stock exchange); and those that meet specified size criteria. The analyzed company met the size criteria and IFRS has been applying since 2018. The transition from Slovak accounting procedures to IFRS has an impact on the classification of individual items of assets and liabilities, their structure, and the classification of related costs and revenues. The transition to IFRS thus has an impact on the company's financial position and performance. The paper set out two objectives of the research: 1) the transition to IFRS caused an insignificant change in the company's financial indicators; 2) the transition to IFRS caused a significant change in the company's financial indicators. The results of the analysis show changes in the structure of the company's assets and liabilities, the amount of income and expenses, and the less significant impact of the adoption of IFRS on financial indicators.
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Santoso, Suryo, Herni Astuti, and Lulu Sayekti. "The Effect of Claim Expense, Liquidity, Risk-Based Capital, Company Size, Debt to Equity, and Debt To Asset on Profitability In Indonesia Islamic Insurance Companies." In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301216.

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Łyskawa, Krzysztof, Arleta Kędra, Lyubov Klapkiv, and Jurij Klapkiv. "Digitalization in insurance companies." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.086.

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Purpose – the main idea of the article was to characterize the process of digitalization in insurance companies through the implementation of information and communication technologies (ICT). This research examined the relationship between the expenses for information technologies of selected insurance companies and the results of their activity. Research methodology – the research had empirical character and was based on the analysis of two groups of indicators: digitalization and insurance. The first group characterizes the level of insurance companies’ investments in ICT, and the second – the results of insurance activity. Data were collected from notes to financial statements of top 4 European insur-ance groups. The results have been received based on correlation analysis. Findings – the results of the research showed that there is a different tendency in the raising of ICT investments and the values of gross premiums, claims, and expenses. This result deals with the important question in insurance if the higher invests in technologies could be a factor of insurers’ effectiveness. Research limitations – most important limitation relates to the lack of complete data about information and communica-tion technologies in insurers. It is closely connected with some ambiguity in defining modern information technologies. Practical implications – the results of the research could be used in the decision-making process in practice or future re-search. Originality/Value – in the research the possibility to combine analysis and comparison of selected parameters of digitali-zation based on financial statements of insurance companies was described.
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Polova, O. L., and O. L. Ruda. "Providing the insurance companies’ financial security." In General question of world science. "Л-Журнал", 2017. http://dx.doi.org/10.18411/gq-30-11-2017-32.

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Kuter, Mikhail, Marina Gurskaya, Ripsime Bagdasarian, and Angelina Andreenkova. "Depreciation Accounting in Francesco Datini's Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.26.

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Reports on the topic "Accounting of insurance companies"

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Robayo Botiva, Diana María. Brief Current Context of the Types of Electronic Commerce in Colombia. Ediciones Universidad Cooperativa de Colombia, April 2021. http://dx.doi.org/10.16925/gclc.17.

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In the current context, e-commerce has improved significantly as consumers have increased online shopping in different sectors of the economy. Therefore, the term “e-commerce” is becoming increasingly well-known and relevant for conducting business transactions. In addition, the current context of the COVID-19 pandemic has contributed to the extreme growth of e-commerce, and in the long term it will be a vital part of companies to achieve a greater competitive advantage as it offers benefits to the end consumer. However, it is important to note that there will be technological and non-technological limitations that will affect its growth. Nevertheless, the advance of information and communication technologies (ICTS) will tend to correct these limitations, consolidating the generalized increase of e-commerce worldwide. Consequently, it is pertinent that students of economics, administrative and accounting sciences, engineering, among others, expand their knowledge in e-commerce and thus be at the forefront of the different issues surrounding the digital transformation in companies and the digital economy.
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Beiker, Sven. Unsettled Issues Regarding Communication of Automated Vehicles with Other Road Users. SAE International, November 2020. http://dx.doi.org/10.4271/epr2020023.

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The focus of this SAE EDGE™ Research Report is to address a topic overlooked by many who choose to view automated driving systems and AVs from a “10,000-foot” perspective: how automated vehicles (AVs) will actually communicate with other road users. Conventional (human-driven) vehicles, bicyclists, and pedestrians already have a functioning system of understating each other while on the move. Adding automated vehicles to the mix requires assessing the spectrum of existing modes of communication – both implicit and explicit, biological and technological, and how they will interact with each other in the real world. The impending deployment of AVs represents a major shift in the traditional approach to ground transportation; its effects will inevitably be felt by parties directly involved with the vehicle manufacturing and use and those that play roles in the mobility ecosystem (e.g., aftermarket and maintenance industries, infrastructure and planning organizations, automotive insurance providers, marketers, telecommunication companies). Unsettled Issues Regarding Communication of Automated Vehicles with Other Road Users brings together the multiple scenarios we are likely to see in a future not too far away and how they are likely to play out in practical ways.
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The role of incentives in encouraging workplace HIV/AIDS policies and programs. Population Council, 2004. http://dx.doi.org/10.31899/hiv15.1007.

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This brief examines the role of incentives in encouraging companies in Thailand to adopt workplace policies and programs that address AIDS-related stigma and discrimination and respond to the needs of workers for information and services. The research was a collaboration between the Horizons Program, American International Assurance (AIA), the Thailand Business Coalition on AIDS (TBCA), and AusAID. After the initiative was launched (known as the AIDS-response Standard Organization), TBCA staff built relationships with company managers to explain and promote the advantages of joining. Companies agreeing to implement at least three HIV/AIDS workplace policies would receive a reduction of 5–10 percent off group life insurance premiums from AIA, Thailand’s largest insurance provider, if they were AIA clients. As the initiative evolved, TBCA introduced the additional incentive of a certificate endorsed by the government and awarded at a high-profile public ceremony. For each company agreeing to participate, TBCA offered assistance to enhance their activities, including providing educational leaflets, videos, and a mobile exhibition, as well as condoms, peer education training, counseling and referrals to support groups for HIV-positive employees, and assistance with writing company HIV/AIDS policies.
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