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Audit and Accounting Guide: Property and Liability Insurance Entities 2018

 - Audit and Accounting Guide: Property and Liability Insurance Entities 2018, ebook

83,70€

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ISBN: 9781945498534
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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

Keywords: Property and Liability Insurance, Statutory, Loss Reserves, Reinsurance, Captives, deferred acquisition costs, DAC, incurred but not reported (IBNR), Loss adjustment reserves, Liability for unpaid claims and claim adjustment expense

Publisher
John Wiley and Sons, Inc.
Publication year
2018
Language
en
Edition
2
Series
AICPA Audit and Accounting Guide
Page amount
688 pages
Category
Economy
Format
Ebook
eISBN (ePUB)
9781945498534
Printed ISBN
9781945498527

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