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Title Audit and accounting guide : property and liability insurance entities, September 1, 2018.
Imprint Durham, NC : AICPA, [2018]

View online
View online
Subject Property insurance -- United States -- Accounting.
Property insurance -- United States -- Auditing.
Liability insurance -- United States -- Accounting.
Liability insurance -- United States -- Auditing.
Alt Name American Institute of Certified Public Accountants.
Description 1 online resource
polychrome rdacc
Note Online resource; title from PDF title page (EBSCO, viewed December 19, 2018).
Summary 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.
ISBN 9781945498534 (electronic bk.)
1945498536 (electronic bk.)
9781119582007 (electronic bk. ; oBook)
1119582008 (electronic bk. ; oBook)
Publisher # EB00750676 Recorded Books
OCLC # 1079362907

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