ACCOUNTING RECORDS SPECIFIC FOR GENERAL INSURANCE IN CONDITIONS OF ROMANIAN LAW HARMONIZATION WITH INTERNATIONAL ACCOUNTING AND FINANCIAL REPORTING

被引：0

作者：

Marinica, Dobrin ^{[1
]}

机构：

[1] Spiru Haret Univ, Bucharest, Romania

来源：

METALURGIA INTERNATIONAL | 2010年 / 15卷 / 10期

关键词：

Insurance; income; expenses; share premiums; income statement; insurance intermediaries; insurance policy; compensation; technical reserves; premium reserves; reserves for claims; unexpired risks reserve; reserve expenditure; equalization reserve for disaster;

D O I：

暂无

中图分类号：

TF [冶金工业];

学科分类号：

0806 ;

摘要：

This paper presents features records related to general insurance in Romania in terms of harmonization with European directives to specific insurance. Specific records refers to mainly life insurance like income and expenditure accounts of the insurance operations (the record of share premium, the record of insurance premiums collection, cancellation of insurance policies, recording of compensation expense), accounting for 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).

引用

页码：121 / 126

页数：6

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