What kind of insurance  forms may not be included in the comprehensive forms?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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What kind of insurance  forms may not be included in the comprehensive forms?

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Insurance:

Insurance is the protection against an individual or an asset for the financial losses incurred. It is a legal agreement between the insurer and insured. The insurance can be taken for any type of financial loss, against which the source of income of the insured is affected.

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