Dieser Aufsatz beschäftigt sich mit den Auswirkungen des Steuerentlastungsgesetzes 1999/2000/2002 auf den handelsrechtlichen Jahresabschluss der Versicherungsunternehmen. Es wird an vorherige Ausarbeitungen angeschlossen, wobei jetzt die Darstellung der Konsequenzen der Steuerreform anhand von...

The following paper discusses the challenge between risk an return in the context of the industrial insurance market in Germany. The industrial insurance market is highly competitive. Companies have to cope with low premium levels and high losses resulting in high underwriting deficits....

The following paper discusses the challenge between risk and return in the context of the industrial insurance market in Germany. The industrial insurance market is highly competitive. Companies have to cope with low premium levels and high losses resulting in high underwriting deficits....

The following paper discusses the challenge between risk and return in the context of the industrial insurance market in Germany. The industrial insurance market is highly competitive. Companies have to cope with low premium levels and high losses resulting in high underwriting deficits....

The following paper discusses the challenge between risk and return in the context of the industrial insurance market in Germany. The industrial insurance market is highly competitive. Companies have to cope with low premium levels and high losses resulting in high underwriting deficits....