THE LINK BETWEEN ACCOUNTING INFORMATION, RISK MANAGEMENT AND AGRICULTURAL INSURANCE - AN THEORETICAL APPROACH

被引：0

作者：

Sucala, Lucia ^{[1
]}

Oprean, Delia ^{[2
]}

机构：

[1] Univ Babes Bolyai, R-3400 Cluj Napoca, Romania

[2] Bogdan Voda Univ, Cluj Napoca, Romania

来源：

METALURGIA INTERNATIONAL | 2011年 / 16卷 / 11期

关键词：

accounting information; agricultural insurance; IAS/IFRS;

D O I：

暂无

中图分类号：

TF [冶金工业];

学科分类号：

0806 ;

摘要：

In our work we present direct and important relationship that exists between accounting information, risk management and agricultural insurance. Evolution of agricultural insurance, characteristics of accounting information, the evolution process of accounting standards and professional bodies involved actions influence, affect and will influence this relation.

引用

页码：45 / 50

页数：6

共 12 条

[1]

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[2]

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[3]

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[4]

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[5]

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[6]

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[7]

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[8] International Diversity in Measuring the Fair Value of Life Insurance Contracts [J].

Klumpes, Paul J. M. ;

O'Brien, Christopher D. ;

Reibel, Andres .

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[9]

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[10]

NASTASE M, 2009, J METALURGIA INT, V14

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