文章基本信息
- 标题：PRACTICAL AND THEORETICAL APPROACHES REGARDING IFRS4 – ASSURANCE CONTRACTS EDGING THE ARTIFICIAL INTELLIGENCE
- 本地全文：下载
- 作者：Iancu Eugenia ; Morariu Nicolae ; Pascu Paul 等
- 期刊名称：Annals of the University of Oradea : Economic Science
- 印刷版ISSN：1222-569X
- 电子版ISSN：1582-5450
- 出版年度：2008
- 卷号：XVII
- 期号：04
- 页码：1391-1396
- 出版社：University of Oradea
- 摘要：
The economic entities, which now deal with the international circulation of capital and trading operations, have spread their operations through the globalization process of companies’ interests, process which is determined by multiplication factors, competitiveness and competition.
The new dynamic of their commercial and financial international activities and the integration of financial markets, which are mainly supported by the IT development, have brought out new organizational and operative issues.
The purpose of this paper is to highlight the connection between the evaluation of insurance contracts (according to IFRS4) – insurance contracts, accountancy and calculation of indispensable technical reserves of insurance companies, and the evaluation carried out by expert systems
- 关键词：
technical provisions, expert systems, accounting standards, insurance contracts
