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

considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their … provides the research into the mechanisms of risks identification using accounting tools and information systems for its … accounting. …

considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their … provides the research into the mechanisms of risks identification using accounting tools and information systems for its … accounting. …

). 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. …