PERFECŢIONAREA CONTABILITĂŢII OPERAŢIILOR DE REASIGURARE ŞI IMPACTUL ACESTORA ASUPRA SOLVABILITĂŢII SOCIETĂŢII DE ASIGURĂRI

Abstract

Insurance is a system of relationships, which includes protecting personal and property interests of individuals and businesses (insured) by creating money funds at the expense of insurance premiums paid by the persons insured, in return for which the insurer undertakes to compensate to the insured the necessary sum or indemnity insurance in accordance with the law when the insured case takes place.