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Contabilizarea Principalelor Operaţii Aferente Asigurărilor De Viaţă În Contextul Noii Economii

Author

Listed:
  • Dobrin, Marinica

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

Abstract

Lucrarea evidenţiază înregistrările contabile aferente asigurărilor de viaţă în condiţiile armonizării legislaţiei din România cu Standardele Internaţionale de Contabilitate şi Raportare Financiară. Principalele înregistrări contabile specifice asigurărilor de viaţă cuprind: contabilitatea veniturilor şi cheltuielilor din operaţiuni de asigurări de viaţă (înregistrarea primelor subscrise, înregistrarea încasării primelor de asigurare, rezilierea poliţei de asigurare, înregistrarea cheltuielilor cu despăgubirile), contabilitatea operaţiilor privind constituirea şi utilizarea rezervelor tehnice pentru asigurările de viaţă (principii generale, contabilizarea rezervelor de prime, contabilizarea rezervei de daune, contabilizarea rezervei de beneficii şi risturnuri, contabilizarea rezervei matematice, contabilizarea altor rezerve tehnice aferente asigurărilor de viaţă).

Suggested Citation

  • Dobrin, Marinica, 2010. "Contabilizarea Principalelor Operaţii Aferente Asigurărilor De Viaţă În Contextul Noii Economii," Papers 2010/5, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2010_005
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