publication . Article . 2010

ActuArial Accounting – A Branch of the Financial Accounting

Gheorghe V. Lepadatu; Doina Maria Tilea;
Open Access
  • Published: 01 Jan 2010 Journal: Knowledge Horizons - Economics, volume 2, issue 1 March, pages 64-79
The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current cost, the realizable (settlement) value, the present value (the present value of cash flows). Choosing the evaluation basis and the capital maintenance concept will eventuall...
free text keywords: Actuarial accounting, current costs, fair value accounting, present value, framework, realizable (settlement) value, jel:M40

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