search query: @author Shohet, J. / total: 6
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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. |
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