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.
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Petrosani
2011-01-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2011/Nagy-Cotlet.pdf |