| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Attendance at theory classes and active participation in practical classes. Coordinator: Dr. Vicente Serra Salvador |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| - Normas de apaptación del Plan General de Contabilidad a las entidades aseguradoras (RD 2014/1997) - Fernández Ruiz, Antonio J. (2000): Análisis de los Estados Financieros de las Entidades Aseguradoras. Ed. Aula Universitaria de Economía Actuarial y Financiera, Madrid. (Libro 1) |
| Continguts |
| To study the accounting proceedures of insurance companies, with the purpose of extracting information that allows us to understand the composition of patrimony (investments and financing), the balance sheet and their profitability. The content of the subject is the following: 1. the accounting proceedures of insurance companies. 2. patrimonial analysis: the accounting balance 3. patrimonial and financial analysis. 4. analysis of results: revenues and technical expenses. 5. analysis of other elements of the results. 6. consolidation of accounts 7. fusions and divisions. |