University of Zenica, Zenica, Bosnia and Herzegovina
Prvo zakonsko uređenje računovodstva osiguravajućih društava počelo je
još 1978. godine, da bi vremenom direktive bile mijenjane s potrebama
usklađivanja prikazivanja finansijskih informacija osiguravatelja.
Posljednja direktiva Solvency II predstavlja zakonodavni okvir ukupnog
poslovanja društava za osiguranje i društava za reosiguranje u Evropskoj uniji.
Stupila je na snagu početkom 2016. godine. Iako nije isključivo računovodstvena
direktiva, putem bilansa uvela je tržišno konzistentno vrednovanje imovine i
obaveza, s ciljem adekvatnog kapitaliziranja uzimajući u obzir sve preuzete
rizike, što bi rezultiralo željenom profitabilnošću.
Prva Uredba o primjeni međunarodnih računovodstvenih standarda donesena je
2002. godine. Imala je za cilj usvajanje i upotrebu međunarodnih
računovodstvenih standarda u zajednici radi usklađivanja finansijskih podataka,
a u svrhu osiguravanja visokog stepena transparentnosti i uporedivosti
finansijskih izvještaja, te tako i učinkovitog funkcionisanja tržišta kapitala
zajednice i unutrašnjeg tržišta. Međunarodne računovodstvene standarde razvio
je Komitet za međunarodne računovodstvene standarde, čija je namjera bila
razvoj jedinstvene skupine svjetskih računovodstvenih standarda. Bosna i
Hercegovina kao članica Međunarodne asocijacije računovođa dužna je
primjenjivati međunarodne računovodstvene standarde.
U radu ćemo obraditi nastanak regulativa koje uređuju računovodstvo i
finansijsko izvještavanje osiguravajućih društava, poziciju Bosne i Hercegovine
u međunarodnim računovodstvenim organizacijama, te njenu spremnost za
primjenu svih EU računovodstvenih propisa osiguravatelja.
The first legal regulation of the accounting of insurance companies began
as early as 1978, the directives were changed due to alignment with the needs of
presenting insurers' financial information.
The latest Solvency II directive represents the legislative framework for the
overall operation of insurance companies and reinsurance companies in the
European Union. It entered into force at the beginning of 2016. Although it is not
exclusively an accounting directive, it introduced a market-consistent valuation
of assets and liabilities through the balance sheet, with the aim of adequate
capitalization taking into account all the risks taken, which would result in the
desired profitability.
The first Regulation on the application of international accounting standards was
adopted in 2002. Its goal was the adoption and use of international accounting
standards in the community to harmonize financial data, and ensure a high level
of transparency and comparability of financial statements, and thus the efficient
functioning of the community's capital market and the internal market.
International accounting standards were developed by the International
Accounting Standards Committee, whose intention was to develop a single set of
global accounting standards. As a member of the International Association of
Accountants, Bosnia and Herzegovina is obliged to apply international
accounting standards.
In the paper, we will discuss the emergence of regulations governing the
accounting and financial reporting of insurance companies, the position of Bosnia
and Herzegovina in international accounting organizations, and its readiness to
apply all EU accounting regulations for insurance companies.
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