IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v10y2010i1p1451-1456.html
   My bibliography  Save this article

Evolution and Tendencies Concerning the Romanian Insurance Accounting

Author

Listed:
  • Botea Elena Mihaela
  • Sahlian Daniela Nicoleta

    (The Bucharest Academy of Economic Studies)

Abstract

The appearance and evolution of insurance were strongly connected to the development of the society. Each evolutional stage had a strong impact on insurance regardless of the activity field (life insurance, commodity insurance, and so on). Insurances and accounting have evolved simultaneously. This thesis points out the most important moments in their evolution, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial accounting. In Romania, this branch adopted the IAS/IFRS.

Suggested Citation

  • Botea Elena Mihaela & Sahlian Daniela Nicoleta, 2010. "Evolution and Tendencies Concerning the Romanian Insurance Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1451-1456, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1451-1456
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Insurances; accounting; IAS/IFRS perspectives;
    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:ovi:oviste:v:10:y:2010:i:1:p:1451-1456. 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: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    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.