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Are Revenues from Gross Written Premium of Insurance Companies Comparable?
Jiřina Bokšová1 - Personal Name
The research objective of this paper is to compare the current approaches of
insurance companies in reporting gross written premium (GWP, revenue recognition)
in selected countries of Central and Eastern Europe (CEE). Comparative
analyses of GWP among different countries are lacking in the current literature.
Although the literature usually refers to GWP (Bokšová, Accounting of Commercial
Insurance Companies - Specifics in the Czech Republic, 2010; Albu, et al., Journal
of International Financial Management and Accounting, 2013; Needles and Powers
Financial Accounting, 2007) no source seems to be directly focused on the differences
that exist in GWP definitions. This article attempts to fill this gap. Therefore,
the main aim of this paper is to verify whether the definition and methodology of
GWP are different in various jurisdictions. This research focuses on data from
Generali CEE Holding B.V., which has its branches in numerous countries, especially
within the CEE region. As a result, responses were collected for this survey
from 13 countries, including Russia, Kazakhstan and the Czech Republic. The
primary study aim was to determine whether the GWP is reported in all selected
countries in the same way. The questions are as follows:
insurance companies in reporting gross written premium (GWP, revenue recognition)
in selected countries of Central and Eastern Europe (CEE). Comparative
analyses of GWP among different countries are lacking in the current literature.
Although the literature usually refers to GWP (Bokšová, Accounting of Commercial
Insurance Companies - Specifics in the Czech Republic, 2010; Albu, et al., Journal
of International Financial Management and Accounting, 2013; Needles and Powers
Financial Accounting, 2007) no source seems to be directly focused on the differences
that exist in GWP definitions. This article attempts to fill this gap. Therefore,
the main aim of this paper is to verify whether the definition and methodology of
GWP are different in various jurisdictions. This research focuses on data from
Generali CEE Holding B.V., which has its branches in numerous countries, especially
within the CEE region. As a result, responses were collected for this survey
from 13 countries, including Russia, Kazakhstan and the Czech Republic. The
primary study aim was to determine whether the GWP is reported in all selected
countries in the same way. The questions are as follows:
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