ACTUARIAL TECHNIQUES TO ASSESS THE FINANCIAL PERFORMANCE. INSURANCE APPLICATIONS

The XXI century was marked by the convergence and harmonization, this century is distinguished in that it lays the foundation of accounting actuarial, which is characterized by up to date values and actuarial calculations . Actuarial accounting is reflected best in insurance system. In the market economy, insurance system is on one hand a means of protecting the business and property of citizens, on the other hand a business that generates profits. From this context, we can say that the subject of actuarial accounting is the measurement and recognition of assets and result of the change in time value of money. Time is an important variable considered in any economic decision investing and financing.