期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：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. 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.
