Evolution and Tendencies Concerning the Romanian Insurance Accounting
AbstractThe appearance and evolution of insurance were strongly connected to the development of the society. Each evolutional stage had a strong impact on insurance regardless of the activity field (life insurance, commodity insurance, and so on). Insurances and accounting have evolved simultaneously. This thesis points out the most important moments in their evolution, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial accounting. In Romania, this branch adopted the IAS/IFRS.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): X (2010)
Issue (Month): 1 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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Insurances; accounting; IAS/IFRS perspectives;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
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