Financial Statement Disclosure of Uninsured Risks
指出当前会计准则未要求披露未保险风险，而这类信息对分析师、股东和监管者评估企业财务稳定性至关重要，建议在财务报表中充分披露。
Analysts, stockholders, regulators, and academicans depend on the quantity and quality of information provided by financial statements. In most instances financial statements provide adequate information. However, in a changing world and under the pressures of space constraint and uniformity, vital information may be omitted. The disclosure of information concerning retained pure risk exposures is one such omission. No current accounting rules specifically require disclosure of uninsured risks. Whether these exposures are referred to as wholly or partially retained or as uninsured or underinsured they deserve adequate and meaningful disclosure. Substantial risk exposures that normally would be insured by similar firms in the same industry are left uninsured or underinsured by some firms. An underinsured risk would be one in which the insurance recovery at the time of a loss would be inadequate to avoid serious financial difficulties for the firm. When it is appropriate for a firm to carry insurance, the failure to do so coupled with a fortuitous loss may have a direct impact on the financial stability and future cash flow of the firm. It would seem that full and adequate financial disclosure would require that information concerning uninsured or underinsured risks be included as relevant information in the financial statements. However, current accounting conventions and auditing techniques for disclosing uninsured or underinsured conditions fail to provide for adequate disclosure.