文章基本信息

标题：Actuarial Accounting – the New Dimension of Accounting
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作者：Botea Elena Mihaela ; Stănilă Oana Georgiana ; Sahlian Daniela Nicoleta 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：2
语种：English
出版社：Ovidius University Press
摘要：Starting from the international convergence and reseat of accounting as a general rule and actuarial accounting particularly context,this thesis wants to be part of the harmonization world movement,of the research and application of new settles,bringing forward for the insurance and private pension experts an entire set of good aspects and specific applications. The goal is to offer practical alternatives in accomplishing financial reports,in estimation,recognition and evaluation of premiums and technical reserves belonging to the insurance and private pension field. The study is based on the experience and casuistry of the national and multinational companies that perform in the wide area of insurance and private pensions. The thesis brings originality through the new concepts used that form the content of actuarial financial accounting,and the high value of the research is produced by the new approach of the accounting based on actuarial calculations,which is a beginning in Romania,lining up to the international accounting research.
关键词：Actuarial calculation;gross/net premium;fructification factor;current value;commutation-number;mortality table.