Basic concepts of accounting & taxation of property

著者

書誌事項

Basic concepts of accounting & taxation of property

casualty insurance companies ; Sean Mooney, Larry Cohen

Insurance Information Institute Press, c1991

1991 ed

  • : pbk., alk. paper

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注記

Includes index

内容説明・目次

内容説明

A concise but comprehensive introduction to the principles behind the statutory accounting system prescribed by state insurance regulations and used by insurance companies. Basic Concepts describes the flow of revenue and expenses in a property/casualty insurance company, analyzes the Annual Statement, examines liabilities (specifically, unearned premium, estimated loss, and loss expense reserves) and insurance company assets (stocks and bonds, real estate, mortgages, collateral loans), discusses security exchange organizations, and presents industry totals for a number of pages of the Annual Statement. The book demonstrates the fundamental fiduciary nature of the insurance business. Contents: Introduction; Elements of P/C Insurance Accounting; Liabilities and Surplus; Assets; Income Statements; Federal Taxation; Other Financial Reports.

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