Actuarial Accounting – the New Dimension of Accounting

Botea Elena Mihaela (), Stanila Oana Georgiana () and SSahlian Daniela Nicoleta ()
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Botea Elena Mihaela: The Academy of Economic Studies, Bucharest,
Stanila Oana Georgiana: The Academy of Economic Studies, Bucharest,
SSahlian Daniela Nicoleta: The Academy of Economic Studies, Bucharest,

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 2, 80-85

Abstract: 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 pension experts an entire set of good aspects and specific applications. The goal is to offer practical alternatives in accomplishing financial reports, in estimation, recognition and evaluation of premiums and technical reserves belonging to the insurance and private pension field. The study is based on the experience and casuistry of the national and multinational companies that perform in the wide area of insurance and private pensions. The thesis brings originality through the new concepts used that form the content of actuarial financial accounting, and the high value of the research is produced by the new approach of the accounting based on actuarial calculations, which is a beginning in Romania, lining up to the international accounting research.

Keywords: Actuarial calculation; gross/net premium; fructification factor; current value; commutation-number; mortality table. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:2:p:80-85

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