Specific Accounting Records for General Insurance in Conditions of the Harmonizing Romanian Legislation with International Accounting and Financial Reporting
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).
|Date of creation:||25 Apr 2010|
|Date of revision:|
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