haku: @author Truitt, J. F. / yhteensä: 4
viite: 3 / 4
Tekijä:Truitt, J. F.
Nunamaker, T. R.
Otsikko:Self-insurance should be accrued.
Lehti:Management Accounting (New York)
1987 : MAR, VOL. 68:9, p. 62-65
Asiasana:INSURANCE
EXPENDITURE
COMPANIES
FINANCIAL RISK
Kieli:eng
Tiivistelmä:A review of the lack of available or affordable insurance coverage that has led to a growth of self-insurance, with the argument that self-insurance should be recognized as a legitimate expense in financial statements to be consistent with the current treatment of other after-costs, such as pensions, bad debts and warranties. The authors point out that the current insurance crisis was caused by excessive capacity, the legal system, dollar underwriting and greed.
SCIMA tietueen numero: 56696
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