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Author:Shohet, J.
Mecili, M.
Title:Utility insurance, hospital and real estate issues
Journal:Journal of Accountancy
1990 : MAR, VOL. 169:3, p. 61-62, 64, 66
Index terms:INSURANCE
DISCLOSURE
FUNDS
Language:eng
Abstract:Discussion of deferral of purchased power expense by public utilities in regulated industries; recognition of commission income by insurance company agents; accounting and disclosure for reinsurance transactions; combined or separate financial statements for individual hospital funds; a hospital as a collecting agent for physicians; and the distinction between long-term and short-term construction contracts in real estate.
SCIMA record nr: 82941
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