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LEADER 00000cam  2200553Ii 4500 
001    1079362907 
003    OCoLC 
005    20190303125703.3 
006    m     o  d         
007    cr cnu|||unuuu 
008    181218s2018    ncu     o     000 0 eng d 
015    GBB917266|2bnb 
019    1079873701|a1083301729 
020    9781945498534|q(electronic bk.) 
020    1945498536|q(electronic bk.) 
020    9781119582007|q(electronic bk. : oBook) 
020    1119582008|q(electronic bk. : oBook) 
020    |z9781945498527 
028 02 EB00750676|bRecorded Books 
035    (OCoLC)1079362907|z(OCoLC)1079873701|z(OCoLC)1083301729 
037    9781945498534|bWiley 
040    N$T|beng|erda|epn|cN$T|dN$T|dDG1|dOCLCF|dUKMGB|dYDX|dRECBK
       |dMERER 
043    n-us--- 
049    OH1A 
050  4 HG8077 
072  7 BUS|x001010|2bisacsh 
082 04 657.836|223 
245 00 Audit and accounting guide :|bproperty and liability 
       insurance entities, September 1, 2018. 
264  1 Durham, NC :|bAICPA,|c[2018] 
300    1 online resource 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
340    |gpolychrome|2rdacc|0http://rdaregistry.info/termList/
       RDAColourContent/1003 
347    text file|2rdaft|0http://rdaregistry.info/termList/
       fileType/1002 
506    Available to OhioLINK libraries. 
520    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. 
588    Online resource; title from PDF title page (EBSCO, viewed 
       December 19, 2018). 
650  0 Property insurance|zUnited States|0http://id.loc.gov/
       authorities/subjects/sh2008104727|xAccounting.|0http://
       id.loc.gov/authorities/subjects/sh99002080 
650  0 Property insurance|zUnited States|0http://id.loc.gov/
       authorities/subjects/sh2008104727|xAuditing.|0http://
       id.loc.gov/authorities/subjects/sh99002413 
650  0 Liability insurance|zUnited States|0http://id.loc.gov/
       authorities/subjects/sh2008104725|xAccounting.|0http://
       id.loc.gov/authorities/subjects/sh99002080 
650  0 Liability insurance|zUnited States|0http://id.loc.gov/
       authorities/subjects/sh2008104725|xAuditing.|0http://
       id.loc.gov/authorities/subjects/sh99002413 
655  4 Electronic books. 
710 2  American Institute of Certified Public Accountants.|0http:
       //id.loc.gov/authorities/names/n79036129 
710 2  Ohio Library and Information Network.|0http://id.loc.gov/
       authorities/names/no95058981 
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