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Der Jahresabschluss eines Lebensversicherungsunternehmens

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Springer Nature
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9783824469208
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Der Jahresabschluss eines Unternehmens als formalisiertes Abbild der konomischen Realitt wird auf der Grundlage festgelegter Abbildungsregeln erstellt. Hierbei existieren fr Lebensversicherungsunternehmen spezielle Vorschriften, die aufgrund ihrer besonderen Geschftsttigkeit entstanden sind. Thomas Becker beschftigt sich mit der Frage, inwieweit der Jahresabschluss eines Lebensversicherungsunternehmens bzw. die dafr mageblichen Rechtsvorschriften als sachgerecht bezeichnet werden knnen. Der Autor unterscheidet hierbei zwischen Problemen der Informationsfunktion und versicherungsspezifischen Fragen der Zahlungsbemessungsfunktion des Jahresabschlusses.

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