| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document

Title:ANALIZA VSEBINE LETNIH POROČIL V IZBRANIH SLOVENSKIH ZAVAROVALNICAH
Authors:Bukovec Husak, Elizabeta (Author)
Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf VS_Bukovec_Husak_Elizabeta_2010.pdf (1,48 MB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:Zavarovalniška gospodarska panoga ima v slovenskem gospodarstvu pomembno in prepoznavno vlogo. Slovenske zavarovalnice poročajo o svojem poslovanju in položaju zainteresiranim uporabnikom oz. javnostim tudi z letnimi poročili. Letno poročilo je celostni dokument, ki ga sestavljata računovodsko in poslovno poročilo. V diplomskem delu smo opredelili temeljne institucionalne in strokovne okvire letnega poročanja zavarovalnic v Sloveniji ter pomen letnega poročila zavarovalnic za njegove uporabnike. Analizirali in primerjali smo vsebino sestavin letnih poročil v izbranih slovenskih zavarovalnicah na osnovi modela sodobnega in celovitega letnega poročila. Ugotovili smo, da kakovost letnega poročanja Zavarovalnice Generali narašča v računovodskem delu letnega poročila, kjer so vsebine obvezne in vnaprej določene. Bistvena slabost letnega poročanja Zavarovalnice Generali pa je v odsotnosti prostovoljnih in neračunovodskih informacij za pomembne interesne skupine kot so zaposlenci, zavarovanci in širša javnost. Pričakujemo, da bo uvedba druge faze projekta o računovodenju zavarovalnih pogodb in projekta Solventnost II, dodala letnemu poročanju zavarovalnic nove dimenzije.
Keywords:zavarovalnica, Slovenija, letno poročilo, letno računovodsko poročilo, letno poslovno poročilo, zainteresirane javnosti, institucionalni in strokovni okviri letnega poročanja, obvezna in prostovoljna razkritja, računovodske in neračunovodske informacije
Year of publishing:2010
Publisher:[E. Bukovec Husak]
Source:Vaše pri Mevodah
UDC:657.3
COBISS_ID:10483484 Link is opened in a new window
NUK URN:URN:SI:UM:DK:NZZWDG25
Views:1676
Downloads:176
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
:
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:AddThis
AddThis uses cookies that require your consent. Edit consent...

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:ANALYSIS OF CONTENT IN SELECTED SLOVENE INSURANCE COMPANIES ANNUAL REPORTS
Abstract:The role of insurance companies in the Slovene business environment is important and notable. Slovene insurance companies report their business operations and financial statements to interested stakeholders by means of annual reports. An annual report is a document that comprises both an annual financial and an annual business report. In this graduation thesis we define the basic institutional and professional framework for annual reporting of Slovene insurance companies; furthermore, we stress the importance of annual reporting for various stakeholders. We also analyze and compare the content of the annual reports of some Slovene insurance companies on the basis of the modern comprehensive model of annual reporting. Our research has revealed that the quality of annual reporting in Generali Insurance Company is increasing as far as financial reporting, obligatory financial and non-financial information and disclosures are concerned. However, we consider the absence of voluntary and non-financial information and disclosures as main weakness of annual reporting in Generali Insurance Company. In the near future, we expect further development in annual reporting, due to the implementation of the Insurance Phase II project and the Solvency II project.
Keywords:insurance company, Slovenia, annual report, annual financial report, annual business report, stakeholders, institutional and accounting framework of annual reporting, obligatory and voluntary disclosures, financial and non-financial information


Comments

Leave comment

You have to log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica