The Actuarial Accounting In The Modern Financial-accounting Management With Applications To The Entities

ABSTRACT 

The
opening of the accounting to the actuarial calculation is a normal consequence
of its evolving 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 eventually determine
the accounting evaluation model used in preparing the financial statements of a
company. 

KEY
WORDS  Actuarial accounting, current costs, fair value accounting, present
value, framework, realizable (settlement) value