Abstract
IFRS 4 - PojistnĂŠ smlouvy se nezabĂ˝vĂĄ problĂŠmem oceĹovĂĄnĂ pojistnĂ˝ch aktiv a pasiv. KomplexnĂ ĹeĹĄenĂ pojistnĂŠ problematiky pĹedevĹĄĂm v otĂĄzkĂĄch oceĹovĂĄnĂ, kterĂŠ by mÄlo bĂ˝t na bĂĄzi reĂĄlnĂ˝ch hodnot pojistnĂ˝ch kmenĹŻ, se posouvĂĄ aĹž do II. fĂĄze standardu IFRS 4. V souÄasnĂŠ dobÄ je vydĂĄn diskusnĂ materiĂĄl, ke kterĂŠmu se vyjadĹuje odbornĂĄ veĹejnost, a kterĂ˝ se stane zĂĄkladem pro nĂĄvrh standardu IFRS 4 - PojistnĂŠ smlouvy II. fĂĄze. PĹĂspÄvek nastiĹuje moĹžnĂŠ stanoviska IASB k oceĹovĂĄnĂ pojistnĂ˝ch smluv.
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