Home  Journals  International Accounting  5(155) - 2011 February

The origins of methodology and modern meaning of actuarial accounting abroad and in Russia

Available online: 7 February 2011

Subject Heading: Account problems

JEL Classification: 

The article considers the history of the use of the terms «actuarial» and «actuary» abroad and in Russia, and discloses the modern meaning of actuarial accounting in the context of international project on the improvement of the conceptual framework of financial reporting.

Keywords: actuary, actuarial accounting, history of accounting, principles of accounting, theory of accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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