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Full-Text Articles in Business
A Current Medical Reimbursement Practices And Prospects For National Health Insurance, Wallace D. Kinney
A Current Medical Reimbursement Practices And Prospects For National Health Insurance, Wallace D. Kinney
Theses Digitization Project
No abstract provided.
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, accountants, investors, and other users of financial statements have expressed concern over the acceptability of alternative accounting methods for similar business transactions. The Accounting Standards Division believes that it is not desirable to have acceptable alternative accounting methods in the property and liability insurance industry. Therefore, the Division is expressing in this Statement its position on preferable accounting methods in each of the areas in which alternative:; exist, except for the issue of discounting loss reserves as more fully described on page 11, and the issue of using anticipated investment income in the computation of premium deficiencies …