Mihaela, Botea Elena; Nicoleta, Sahlian Daniela - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1451-1456
). 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. …
