). 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. …

Preface -- Visual walk-through -- The financial statements -- Transaction analysis -- Accrual accounting & income … accounts for different types of businesses -- Appendix d: summary of generally accepted accounting principles (gaap …