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

Author

Listed:
  • Dobrin, Marinica

    (Universitatea Spiru Haret, Facultatea de Management Financiar Contabil)

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).

Suggested Citation

  • Dobrin, Marinica, 2010. "Specific Accounting Records for General Insurance in Conditions of the Harmonizing Romanian Legislation with International Accounting and Financial Reporting," Papers 2010/59, Osterreichish-Rumanischer Akademischer Verein.
    • Handle: RePEc:ris:sphedp:2010_059
    as

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    File URL: http://mihaicovaci.intercer.org/site/37/images/Inregistrari_contabile_specifice_asigurarilor_generale.pdf
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    More about this item

    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;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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