IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2006i8p6.html
   My bibliography  Save this article

Accounting In Insurance Company - Between General And Characteristic

Author

Listed:
  • Rodica Cistelecan
  • Anamari Beatrice Stefan
  • Raluca Meda Sumandea Simionescu

Abstract

Insurance companies, are founded and work in acordance with present legislation. They are function by giving, negotiating and concluding insurance and reinsurance contracts, cashing premium, settling damages, investing and accumulating own and external founds. Is an comercial company, who is acting on the insurance market, obteining benefits from investments, operation and extraordinaties activeties. The accounting applied to the level of this insitutions, who folow the courent legislation, and the existence of specific elements in financial situations, required by the typical of the insurance activity, are making the object of our paper.

Suggested Citation

  • Rodica Cistelecan & Anamari Beatrice Stefan & Raluca Meda Sumandea Simionescu, 2006. "Accounting In Insurance Company - Between General And Characteristic," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-6.
    • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:6
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/820061/06.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    insurance and reinsurance contracts; insurance companies; accounting.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2006:i:8:p:6. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.