Audit and Accounting Guide: Property and Liability Insurance Entities 2018

Audit and Accounting Guide: Property and Liability Insurance Entities 2018
Title Audit and Accounting Guide: Property and Liability Insurance Entities 2018 PDF eBook
Author AICPA
Publisher John Wiley & Sons
Pages 688
Release 2019-01-14
Genre Business & Economics
ISBN 1945498528

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Get authoritative accounting and auditing guidance. Educate staff on the property and liability insurance industry, its products and regulatory issues, and the related transaction cycles an insurance entity is involved with. This guide contains updates on current GAAP and statutory accounting and audit guidance, as well as relevant guidance contained in standards issued through September 1, 2018 which have a major impact on insurance entities, including: FASB ASU No. 2016-01 and AICPA Q&A Section 7100.15: Insurance Companies and the Definition of Public Business Entity Revenue Recognition Implementation Issue: Considerations for Applying the Scope Exception in FASB ASC 606-10-15-2 and 606-10-15-4 to Contracts Within the Scope of FASB ASC 944

Audit and Accounting Guide: Life and Health Insurance Entities 2018

Audit and Accounting Guide: Life and Health Insurance Entities 2018
Title Audit and Accounting Guide: Life and Health Insurance Entities 2018 PDF eBook
Author AICPA
Publisher John Wiley & Sons
Pages 701
Release 2018-10-26
Genre Business & Economics
ISBN 194549851X

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This book helps simplify the complexities of insurance entity regulatory compliance. Whether performing audit engagements or management at an insurance entity, the 2018 edition of this guide is a must-have resource to keep abreast of recent regulatory changes related to the life and health insurance industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. New to the 2018 edition: This edition covers recent regulatory updates related to the Affordable Care Act and provides guidance for new standards that impact life and health insurance, including revenue recognition, financial instruments, leases, and more.

Audit and Accounting Guide: Property and Liability Insurance Entities 2018

Audit and Accounting Guide: Property and Liability Insurance Entities 2018
Title Audit and Accounting Guide: Property and Liability Insurance Entities 2018 PDF eBook
Author AICPA
Publisher John Wiley & Sons
Pages 550
Release 2018-12-12
Genre Business & Economics
ISBN 1945498536

Download Audit and Accounting Guide: Property and Liability Insurance Entities 2018 Book in PDF, Epub and Kindle

Get authoritative accounting and auditing guidance. Educate staff on the property and liability insurance industry, its products and regulatory issues, and the related transaction cycles an insurance entity is involved with. This guide contains updates on current GAAP and statutory accounting and audit guidance, as well as relevant guidance contained in standards issued through September 1, 2018 which have a major impact on insurance entities, including: FASB ASU No. 2016-01 and AICPA Q&A Section 7100.15: Insurance Companies and the Definition of Public Business Entity Revenue Recognition Implementation Issue: Considerations for Applying the Scope Exception in FASB ASC 606-10-15-2 and 606-10-15-4 to Contracts Within the Scope of FASB ASC 944

Audit and Accounting Guide

Audit and Accounting Guide
Title Audit and Accounting Guide PDF eBook
Author American Institute of Certified Public Accountants
Publisher
Pages
Release 2014
Genre
ISBN 9781940235714

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Audit and Accounting Guide: Property and Liability Insurance Entities 2016

Audit and Accounting Guide: Property and Liability Insurance Entities 2016
Title Audit and Accounting Guide: Property and Liability Insurance Entities 2016 PDF eBook
Author AICPA
Publisher John Wiley & Sons
Pages 640
Release 2018-02-21
Genre Business & Economics
ISBN 1943546843

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Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements -- including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.

Property and Liability Insurance Entities 2019

Property and Liability Insurance Entities 2019
Title Property and Liability Insurance Entities 2019 PDF eBook
Author AICPA
Publisher John Wiley & Sons
Pages 511
Release 2020-02-07
Genre Business & Economics
ISBN 1948306859

Download Property and Liability Insurance Entities 2019 Book in PDF, Epub and Kindle

Stay up−to−date on current GAAP and statutory accounting and audit guidance for property and liability insurance entities. This guide provides a good grounding on the industry, its products and regulatory issues, and the related transaction cycles that a property and liability insurance entity is involved with. Relevant guidance contained in standards issued through September 1, 2019, is covered, including the following: FASB ASU No. 2017−12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities SSAP No. 26R, Bonds SSAP No. 43R, Loan-backed and Structured Securities SSAP No. 97, Investments in Subsidiary, Controlled and Affiliated Entities Revised for SSAP No. 101, Income Taxes, and NAIC INT 18−03, Additional Elements Under the Tax Cuts and Jobs Act Key topics covered: Understand current GAAP and statutory accounting for property and liability insurance entities. Get authoritative accounting and auditing guidance applicable to property and liability Understand current GAAP and statutory accounting for property and liability insurance entities. Get authoritative accounting and auditing guidance applicable to property and liability insurance entities. Properly develop an audit plan for auditing loss reserves. Easily educate your staff on property and liability insurance.

Audit and Accounting Guide

Audit and Accounting Guide
Title Audit and Accounting Guide PDF eBook
Author AICPA
Publisher John Wiley & Sons
Pages 902
Release 2018-06-12
Genre Business & Economics
ISBN 1948306263

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With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.