Financial securitization in the reinsurance industry

Analysis of the intellectual capital and the creation of value is a very important part of management accounting. However, the financial accounting recognized as some of the limitations of financial statements, presented the book value of the assets and liabilities, quantifiable reliably in accordance with the rules of financial information and are not intended to present the fair value of the entity as a whole. Therefore it is vital that companies, in addition to creating knowledge, can generate additional information supplementing that contained in the basic financial statements so that the same user a complete vision of the company and has the elements for proper decision-making. This theoretical work carried out within the framework of an investigation, analyzes the relationship of financial accounting and the creation of value through intellectual capital, to seek benefits present and future sources in organizations, complementary to information emanating of the basic financial statements.