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master's thesis
Uloga i računovodstveni tretman reosiguranja u zaštiti osiguravajućeg društva od rizika
Diplomski rad
2020. urn:nbn:hr:145:594388
Đurković, Renata
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Đurković, R. (2020). Uloga i računovodstveni tretman reosiguranja u zaštiti osiguravajućeg društva od rizika : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:594388

Đurković, Renata. "Uloga i računovodstveni tretman reosiguranja u zaštiti osiguravajućeg društva od rizika : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:594388

Đurković, Renata. "Uloga i računovodstveni tretman reosiguranja u zaštiti osiguravajućeg društva od rizika : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:594388

Đurković, R. (2020). 'Uloga i računovodstveni tretman reosiguranja u zaštiti osiguravajućeg društva od rizika : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 12 July 2024, https://urn.nsk.hr/urn:nbn:hr:145:594388

Đurković R. Uloga i računovodstveni tretman reosiguranja u zaštiti osiguravajućeg društva od rizika : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 July 12] Available at: https://urn.nsk.hr/urn:nbn:hr:145:594388

R. Đurković, "Uloga i računovodstveni tretman reosiguranja u zaštiti osiguravajućeg društva od rizika : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:594388

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Metadata
TitleUloga i računovodstveni tretman reosiguranja u zaštiti osiguravajućeg društva od rizika : Diplomski rad
Title (english)The role and accounting treatment of reinsurance in protecting an insurance company of risk : Graduate paper
AuthorRenata Đurković
MentorIvo Mijoč (mentor)
Committee memberDubravka Pekanov Starčević (predsjednik povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
Committee memberIvo Mijoč (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2020-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Djelatnost osiguranja i reosiguranja služi fizičkim i pravnim osobama za pružanje ekonomske zaštite u neizvjesnim uvjetima. Različite vrste osiguranja su vezane za različite rizike. Što je rizik veći, veća je i mogućnost da se dogodi štetni događaj, odnosno osigurani slučaj. No, postoji opasnost i od povećavanja broja rizika, kada se dovodi u pitanje samo osiguranje, tj. mogućnost jednog osiguravajućeg društva da samo pokrije nastale štete. Reosiguranje je djelatnost koja pripada u okvir poslova osiguranja, a omogućava osigurateljima da preuzimaju rizike koji prelaze njihove vlastite kapacitete nošenja rizika. Odvija se samo interno, između osiguratelja i reosiguratelja. To znači da u zamjenu za premiju koju osiguravajuće društvo plaća reosiguratelju, ono se obvezuje podijeliti rizik, stoga se može reći kako je reosiguranje osiguranje osiguratelja.
Abstract (english)
The insurance and reinsurance business serves physical and legal persons to provide economic protection in uncertain conditions. Different types of insurance are associated with different risks. The higher the risk, the higher the possibility of a harmful event. However, there is also a danger of increasing number of risks, when only insurance is in question, possibility of one insurance company to cover only incurred damages. Reinsurance is an activity that falls within the scope of insurance business, and allows insurers to take risks that exceed their own risks-bearing capacity. It takes place only internally, between the insurer and reinsurer. This means that in exchange for the insurance premium paid by the insurance company to the reinsurer, it undertakes to share the risk, so it can be said that reinsurance is the insurer's insurance.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:594388
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-01-11 12:40:45