on financial indicators, corporate perception, and accounting valuation. From our dataset, we conclude that while the …

, because the new international accounting standard (IFRS 17) - which entered into force on 01.01 2023 – has significantly … changed the principles of accounting for insurance contracts, and the financial reporting of insurance companies. The …, because the accounting regulations have become internationally uniform, but the effects of its application - due to the …

author presents that accounting and report ability criteria of the emission rights what mapping allows in the current …