One of the most important aspects of an entity is, without doubt, how to finance it, this being an ongoing concern of managers, particularly seeking the cost reduction of the borrowed capital and the increase of the financial profitability instalment. Accessing irredeemable funds is a reality of...

Financial statements aim is to assure an efficient dialogue between the company and the external operators interested in having a good perspective of the entity. Information about the cash flows, as component of financial statements, is useful in providing users of financial statements with a...

At present, insurance has become an important sector of the national economy. The percentage of insurance penetration rate in GDP can reach up to 13% and is generally much higher as the country reached a higher level of economic development, for example, the average of this indicator in the...

The formation, increase, release and reduction of technical reserves are accounting transactions that are only found in insurance companies. Technical reserves are established for each line of insurance as special funds so that the stability and solvency of insurance companies are not affected.

Insurance in modern society has developed both because of the awareness of risks and increase of their range, as a result of new techniques and technologies, explosive growth in transport, as well as other economic and social issues arising from growth and complexity generating stress of daily...

The insurance companies are required to cover gross technical reserves with permitted assets in accordance with the legal regulations in force, namely prudential rules issued by the Insurance Supervisory Commission in accordance with the European directives on the matter, and the coverage of the...

The merger is considered to be the classic form of restructuring, in the opinion of some authors it represents a concentration of capital in order to survive. Unlike other forms of concentration, the result of merger is the creation of a new company with legal personality or assets to the...

New technologies have always had an impact which must not be neglected regardless of the research or theorizing field. In this paper we intend to follow the impact of the Internet on the sale of insurance and claims management activities. As in other areas the Internet has a great potential in...

The profit and loss account summarizes the ensemble of operations that contributed to the formation of the result, profit or loss. The economic theory considers that the goal of any enterprise is to maximize profits. There are, however, enterprises that wish to obtain only a satisfactory profit....

In a market economy, accounting convergence and normalization have as an objective organizing the operation rules of the accounting information market in order to optimize financial communication. The existence of a market implies the existence of a product. Accounting information represents the...