European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

of agricultural enterprises accounting system through the application of advanced Internet technologies. The author … presents his own periodization of the accounting development in accordance with economic and informational progress of Ukraine …. The main characteristics of the virtual period of accounting development were determined. They include: the emergence and …

). 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. …