The article addresses international regulation in the field of officially supported export credits. The author emphasizes differences between respective bank and insurance markets as well as differences between functioning of the respective commercial and state supported institutions. Analysis...

The article is dealing with the description of the Czech institutions engaged in the export credit risk mitigation. The analyzed institutions are Export Guarantee and Insurance Corporation and Czech Export Bank. The activities of these institutions described in this article are placed in the...

Financial crisis has shown significant gaps in risk management system in financial institutions. The major critics focused on an inappropriate usage of the innovative financial products with not adequate reflection of capital requirements for their market risks, not adequate valuations of those...

The paper tries to deepen the understanding of transfer prices determination in both transnational companies and intra-national business relations. It deals with the process of transfer prices formation within intra-group financing. The author focuses mainly on inferring the methodical...

All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks arising from (appropriate) asset valuation. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate. This article...

This paper deals with achieving hedge accounting for portfolio of assets and liabilities. Furthermore, provides brief comparison between currently effective hedge accounting rules embodied in IAS 39 and forthcoming standard IFRS 9. The aim of presented paper is to highlight possible linkage...

Description of three various approaches to allocate income tax expense from financial statements of a subsidiary to financial statements according to the requirement of its parent company in case of the financial statements of a subsidiary used in the preparation of consolidated financial...

An International Financial Reporting Standards innovations process and its connections with theoretical fundamentals of balancing in accounting systems is the contents of this critique. Major problematic of new issue of revenue recognition is discussed. The new, so called ‚asset-liability...

This article elaborates on how information is provided in the terms and conditions of various insurers and how it is related to one of potential demonstrations of information asymmetry. The aim of this article is to evaluate the level of knowledgeableness in the insurance conditions of the...

This article is dealt with changes in integration process on financial market, namely for banking and insurance market. Tendency of banks and insurance companies to develop of bancassurance brings synergic effects and intersectional stabilizer. Citizens of each country have different ideas about...