Aicpa

Property and Liability Insurance Entities 2019 (eBook, ePUB)

• Format: ePub

Produktbeschreibung

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.

---

Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, BG, CY, CZ, D, DK, EW, E, FIN, F, GR, HR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.

Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 672
• Erscheinungstermin: 7. Februar 2020
• Englisch
• ISBN-13: 9781948306850
• Artikelnr.: 59981285

Autorenporträt

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.