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...

Insurance companies by their specific activity and by the variety of operations are exposed to a multitude of risks. We can say that the risk is the basic condition of the insurance. If there were no risks, there would be no insurance. Therefore, risk insurance is a specific element, being...

The insurance companies that concentrate a large amount of funds that they seek to invest on the financial market in the most cost effective manner. That is why, in order to face the competition and achieve their goals, the insurer must take into account the interdependency between the activity...

The appearance and evolution of insurance were strongly connected to the development of the society. Each evolutional stage had a strong impact on insurance regardless of the activity field (life insurance, commodity insurance, and so on). Insurances and accounting have evolved simultaneously....

The presence of options in accounting raises the problem of the criteria adopted for choosing one policy or another. The freedom to choose the accounting policies, controled by the management of the company in its intention to achieve the planned objective, leads to a sellective choice for...

This paper presents a new approach in evaluating risks of material misstatements in financial audit using dependency structure matrices (DSM). This perspective allows the identification of significant audit risks and can be used by audit managers to optimise resource allocation by focusing on...