Advanced Search
MyIDEAS: Login to save this article or follow this journal

Actuarial Accounting – the New Dimension of Accounting


Author Info

  • Botea Elena Mihaela

    (The Academy of Economic Studies, Bucharest,)

  • Stanila Oana Georgiana

    (The Academy of Economic Studies, Bucharest,)

  • SSahlian Daniela Nicoleta

    (The Academy of Economic Studies, Bucharest,)

Registered author(s):


    Starting from the international convergence and reseat of accounting as a general rule and actuarial accounting particularly context, this thesis wants to be part of the harmonization world movement, of the research and application of new settles, bringing forward for the insurance and private pension experts an entire set of good aspects and specific applications. The goal is to offer practical alternatives in accomplishing financial reports, in estimation, recognition and evaluation of premiums and technical reserves belonging to the insurance and private pension field. The study is based on the experience and casuistry of the national and multinational companies that perform in the wide area of insurance and private pensions. The thesis brings originality through the new concepts used that form the content of actuarial financial accounting, and the high value of the research is produced by the new approach of the accounting based on actuarial calculations, which is a beginning in Romania, lining up to the international accounting research.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Article 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): 2 (October)
    Pages: 80-85

    as in new window
    Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:80-85

    Contact details of provider:
    Web page:
    More information through EDIRC

    Related research

    Keywords: Actuarial calculation; gross/net premium; fructification factor; current value; commutation-number; mortality table.;

    Find related papers by JEL classification:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:80-85. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jeflea Victor).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.