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This resource will help you stay up to date on current GAAP and Statutory accounting and audit guidance related to life and health insurance entities. It also provides a good background of the life and health insurance industry, products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. Relevant guidance contained in standards issued through July 2013 is included.
Illustrative reports on audited financial statements have been conformed to the changes resulting from the ASB Clarity project. Examples included contain illustrations of the auditor’s report on general use financial statements of an insurance enterprise prepared in accordance with SAP, as well as an example auditor’s reports under PCAOB standards. The guide also includes discussion related to the auditor’s and insurance entity’s use of actuarial specialists.
Updates significant to this edition include technical guidance contained in:
All content is reviewed by industry experts and the appropriate AICPA senior committee(s).
If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:
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