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Specific Accounting Records for General Insurance in Conditions of the Harmonizing Romanian Legislation with International Accounting and Financial Reporting

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  • Dobrin, Marinica

    ()
    (Universitatea Spiru Haret, Facultatea de Management Financiar Contabil)

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    Abstract

    This paper presents features of records related to general insurance in Romania in terms of harmonization with European directives specific to insurance. Specific records show mainly life insurance: income and expenditure accounts of the operations of insurance (premiums written record, the record collection of insurance premiums, cancellation of insurance policies, recording compensation expense), accounting for costituirea operations and use of technical reserves (accounting reserve premiums, claims reserve accounting, reserve accounting for Unexpired risks, catastrophe reserve accounting, reserve accounting for benefits and risturns).

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    Bibliographic Info

    Paper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2010/59.

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    Length: 9 pages
    Date of creation: 25 Apr 2010
    Date of revision:
    Handle: RePEc:ris:sphedp:2010_059

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    Related research

    Keywords: insurance; income; expenses; premiums underwritten; profit/loss year; insurance intermediaries; insurance policy; compensation; technical reserves; premium reserves; reserves for damages; unexpired risks reserve; reserve expenditure equalization; reserve for disaster;

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