Računovodstvene informacije u funkciji nadzora društava za osiguranje

master's thesis

• Title (english): Acoounting information in the function of oversight of the insurance companies
• Author: Iva Omrčen
• Mentor: Vesna Vašiček (mentor); MBZ: 181411
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-07-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Osiguranje je važan čimbenik današnjih gospodarskih i društvenih odnosa te društva za osiguranje doprinose gospodarskom razvoju prvenstveno kroz nastojanja da se smanji financijski učinak neočekivanog i neželjenog budućeg događaja koji može ugroziti sigurnost života, imovine i poslovanja. Zbog navedenog važnu ulogu u razvoju i obavljanju djelatnosti osiguranja imaju kontrolne funkcije koje bi trebale biti okrenute promatranju solventnosti i likvidnosti, upravljanju društvima, definiranju njihovih rizika, sagledavanju poslovne strategije i ostalih poslovnih vještina. Potrebno je istaknuti da uz navedenu funkciju supervizora i eksterna revizija također ima važnu ulogu u provedbi nadzora nad društvima za osiguranje. Najveće ograničenje u praćenju industrija osiguranja jest nedostatak kvalitetnih informacija temeljem kojih se može osim nadzora, provoditi usporedba među zemljama pa je tako na globalnoj razini potrebno provoditi usklađivanja pokazatelja i metodologije, te težiti razvoju baza podataka. U nadzoru rada društava za osiguranje važna je uloga računovodstvenih informacija i financijskog izvještavanja. Cilj rada je istražiti korisnost i značajnost računovodstvenih informacija i financijskih izvještaja društava za osiguranje u nadzoru osiguranja te istražiti razlike računovodstvenih i drugih informacija u provedbi nadzora društava za osiguranje.

Abstract (english)

Insurance is an important factor in today's economic and social relations and insurance companies contribute to economic development primarily through efforts to reduce the financial impact of an unexpected and undesirable future event that may jeopardize the security of life, property and business. Due to the above, control functions have an important role in the development and performance of insurance activities, which should be focused on monitoring solvency and liquidity, corporate governance, defining their risks, reviewing business strategy and other business skills. It should be noted that in addition to the above function of supervisor, external audit also plays an important role in the implementation of supervision of insurance companies. The biggest limitation in monitoring the insurance industry is the lack of quality information on the basis of which, in addition to supervision, comparisons can be made between countries, so at the global level it is necessary to harmonize indicators and methodologies and strive to develop databases. The role of accounting information and financial reporting is important in supervising the work of insurance companies. The aim of this work is to investigate the usefulness and significance of accounting information and financial statements of insurance companies in insurance supervision and to investigate the differences between accounting and other information in the implementation of supervision of insurance companies.

• Keywords: nadzor; društva za osiguranje; računovodstvene informacije; Solventnost II; Hrvatska agencija za nadzor financijskih usluga (HANFA)
• Keywords (english): supervision; Insurance companies; accounting information; Solvency II; The Croatian Financial Services Supervisory Agency (HANFA)
• Language: croatian
• URN:NBN: urn:nbn:hr:148:761339
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-07-08 07:59:32