NOUL STANDARD DE RAPORTARE FINANCIARĂ „CONTRACTE DE ASIGURARE” ȘI IMPACTUL ACESTUIA ASUPRA SISTEMELOR FINANCIARE

Abstract

International practices have implemented new approaches to accounting for insurance contracts in order to ensure the harmonization of international financial reporting. This information gives a basis for users of financial statements to assess the effect that insurance contracts have on the entity’s financial position, financial performance and cash flows.