certain, Loss, possible, probability, Pure risk

accrual, Asset, balance sheet, Cash Basis, Conservatism, Debits and Credits, Dividends, Expanded Accounting Equation, expense, gaap, Gain, Historical Cost, IFRS, income statement, Liability, Loss, net income, Retained Earnings, Revenue, statement of cash flows, Stockholders Equity

cargo, freight forwarders, liable, Loss, non-vessel operating common carriers, shipping

cargo, damange, injury, Loss, Montreal Convention, passenger, Warsaw Convention