Insurance economics
- 1 July 1979
- journal article
- research article
- Published by Taylor & Francis in Scandinavian Actuarial Journal
- Vol. 1979 (2-3) , 57-74
- https://doi.org/10.1080/03461238.1979.10413712
Abstract
Background Insurance accounting is generally speaking based upon the idea that a comparison shall be made between “premiums earned” and “claims incurred”. Even if there are exceptions in different countries and in different classes of business the method where premiums earned and claims incurred are compared is so widely used that we will take this method as our starting point for a discussion of the shortcomings, if any, of insurance accounting.Keywords
This publication has 0 references indexed in Scilit: