An analysis of issues related to accounting and financial reporting for risk management activities
Governmental Accounting Standards Board, 1987 - Business & Economics - 70 pages
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accordance with FASB accrual accrued actuarial amount appropriate assets balance sheet basis benefited funds captive insurance catastrophe or shock cial claim adjustment expenses claims and claim claims-made policy commercial insurance cost criteria of FASB disclosure requirements discount rate dividend enterprise funds entity risk pools entity's risk management expenditures FASB Statement 60 financial reporting financial statements future catastrophe gains and losses GASB GLTDAG governmental accounting governmental entities governmental funds health care provider income incurred insurance companies insurance enterprises internal service fund issues liabilities for unpaid liability insurance ln addition lnsurance medical malpractice ment NCGA Statement paragraph payments period policy term policyholder pool participants premium present value property and liability public entity risk recognized recorded reinsurance retrospectively rated retrospectively rated insurance revenue risk management activities risk of loss risk retention risk-free rate shock losses short-duration contracts specific task force tion transactions trust fund unpaid claims