ZASADY ROZLICZANIA PRZEZ BANKI WYNAGRODZEŃ Z TYTUŁU OFEROWANIA PRODUKTÓW UBEZPIECZENIOWYCH

Banks accounting rules in field of bancassurance commissions are different one from another. A preferred by banks accounting rule is to calculate the received fees in full to the income of the current period, because it improves the current financial results. The main factor influencing the choice of a specific accounting rule is the type of service. The adopted rule should also depend on factors specific to accounting, as well as the nature of each product. The adopted rule should be formalized in the banks accounting policy and subjected to verification. The conditions of insurance contracts should allow an assessment of their nature, properties and relationships among products, which will allow to assess if the accounting rules are in accordance with the Polish Accounting Act and international accounting standards.