CONTABILITATEA ŞI AUDITUL OPERAŢIUNILOR DIN ASIGURAREA DIRECTĂ, COASIGURARE ŞI REASIGURARE
Date
2013
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
CEP USM
Abstract
Accounting for the insurance activity was isolated from the system of accounting in the Republic of Moldova in selected industries, by virtue of its specificity. The dissertation presents the general concepts of insurance, the nature and principles of insurance, described the normative acts regulating the accounting organization, its basic functions, accounting operations for direct insurance, coinsurance and reinsurance.
Description
Keywords
asigurarea directă, audit
Citation
LOZANU, Tatiana. Contabilitatea şi auditul operaţiunilor din asigurarea directă, coasigurare şi reasigurare. In: Analele Ştiinţifice ale Universităţii de Stat din Moldova. Științe ale naturii și exacte. CEP USM, 2013, pp. 157-160. ISBN 978-9975-71-420-4.