Audit and Accounting Guide: Property and Liability Insurance Entities 2018 |
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| Author:
| AICPA, |
| Series title: | AICPA Audit and Accounting Guide Ser. |
| ISBN: | 978-1-945498-52-7 |
| Publication Date: | Dec 2018 |
| Publisher: | John Wiley & Sons, Limited
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| Book Format: | Paperback |
| List Price: | AUD $139.95 |
Book Description:
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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:
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