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This guide summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to the insurance industry.
The guide includes relevant guidance contained in official standards and other technical sources, including the FASB Accounting Standards Codification™. The guide offers clear and practical guidance on recent developments in areas such as risk assessment, fair value measurements, and internal controls. All content is reviewed by industry experts and approved by the appropriate AICPA senior technical committee(s).
The following new standards are reflected in this edition:
For a topical listing of subject matter by chapter, click on the Table of Contents tab.
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