Problematika konsolidované účetní závěrky a analýza tvorby a čerpání fondů zdravotní pojišťovny
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of this thesis is to approach the issue of state accounting with a focus on health insurance companies’ consolidated financial statements. The thesis includes an analysis of legislation related to this issue and an elaboration of methodology used to fill in the instrumental consolidation overview. One of the goals is also to analyze the functioning of public health insurance and health insurance companies in Czech Republic. The legislation related to public health insurance and characteristics of a particular health insurance company are analyzed in this thesis as well. Other objectives are to analyze the legal regulation of health insurance company funds, theoretical elaboration of the funds’ creation and drawing, their subsequent analysis applied to the funds of Česká průmyslová zdravotní pojišťovna in the period from 2012 to 2014, and a comparison of observed values.
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Import 02/11/2016
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Consolidation, Consolidated financial statement, Health insurance company, Public health insurance, Auxiliary consolidation overview, State accounting, Accounting reform, State Consolidation Decree, Technical decree on accounting records, Health insurance funds.