SPECIFIC ASPECTS OF THE TECHNICAL RESERVES OF INSURANCE ACCOUNTING

SPECIFIC ASPECTS OF THE TECHNICAL RESERVES OF INSURANCE ACCOUNTING

The formation, increase, release and reduction of technical reserves are accounting transactions that are only found in insurance companies. Technical reserves are established for each line of insurance as special funds so that the stability and solvency of insurance companies are not affected.

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Bibliographische Detailangaben
Veröffentlicht in:Annals of the University of Petroşani. Economics 2011-01, Vol.11 (1), p.171-178
Hauptverfasser: Nagy, Cristina Mihaela, Cotleţ, Dumitru
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Compensation
Expenditures
Insurance companies
Insurance policies
Insurance premiums
Life insurance
Loss reserves
Premiums
Reinsurance
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Zusammenfassung:The formation, increase, release and reduction of technical reserves are accounting transactions that are only found in insurance companies. Technical reserves are established for each line of insurance as special funds so that the stability and solvency of insurance companies are not affected.
ISSN:1582-5949
2247-8620