首页    期刊浏览 2025年06月09日 星期一
登录注册

文章基本信息

  • 标题:ACCOUNTING AND TAX ASPECTS OF RISK FINANCING TECHNIQUES
  • 本地全文:下载
  • 作者:Ronald Wilhelm
  • 期刊名称:Journal of Interdisiplinary Studies
  • 出版年度:1998
  • 卷号:11
  • 出版社:California State Polytechnic University
  • 摘要:

    Every organization is faced with the possibility of a financial loss due to perils such as fire, tort liability, or employee injury. Despite a degree of preparedness, there will be impact because funds will be diverted that could have been invested in ongoing operations or new capital. This article first analyzes risk financing programs available to risk managers to fund recovery from accidental losses. It then addresses how tax deductibility treatment may influence the selection of the optimal program. Finally, it draws conclusions about how a risk financing program can help to maximize after tax cash flow.

国家哲学社会科学文献中心版权所有