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Property and Liability Insurance Entities 2019

Aicpa
Livre broché | Anglais | AICPA Audit and Accounting Guide
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Description

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.

Spécifications

Parties prenantes

Auteur(s) :
Editeur:

Contenu

Nombre de pages :
672
Langue:
Anglais
Collection :

Caractéristiques

EAN:
9781948306843
Date de parution :
19-02-20
Format:
Livre broché
Format numérique:
Trade paperback (VS)
Dimensions :
152 mm x 226 mm
Poids :
907 g

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