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Premium Accounting By Ralph S. Blanchard III, FCAS, MAAA

Income statements in the accounting world focus heavily on revenue as a function of company volume and as a measure of company growth. The principal source of revenue for insurance companies is premium from insurance sales. (The other principal source of revenue for insurers is typically investment income.) The timing of when a company can recognize sales revenue in its income statement is a major issue for most accounting systems. This has occasionally been a source of fraud or earnings management in various (non-insurance) industries, such as companies involved in the sales of consumer goods or.