The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental … accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to … describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is …

). 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. …