Insurance Accounting in Romania

• 作者: Daian Daniela Varteiu Daniel Petru Vilijencova Nicoleta
• 来源期刊: 经济世界：英文版
• 学科: 经济
• 关键词: ACCOUNTING insurances insurant INSURER
• 年，卷（期）: 2018,（3）
• 页码范围: 242-247
• 页数: 6页
• 分类号: F

摘要

The permanent existence of risks under all forms and in all domains of activity,supposes the closing of insurance policies between natural and legal persons,having the quality of insurant respectively specialized institutions,having the quality of insurer,which assumes the risk production in return for the payment of some insurance premiums from the beneficiaries of the insurance policies.Underlying the development of the insurance policies in Romania is Law No.32/2000 concerning the insurance activity and surveying insurances with their subsequent modifications and completions.Insurance companies keep a double-entry accounting with the help of specific accounts to the insurance activities and draw up annual financial reports which include balance sheet,profit and loss account,the report of own capital modifications,the report of treasury flux,and the explanatory notes to financial reports.