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Property and Liability Insurance Entities - Audit and Accounting Guide

Publisher: AICPA
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Updated as of January 1, 2013, this comprehensive revision provides expert assistance on new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to the insurance industry.

In addition, this guide addresses areas identified by AICPA members as their biggest trouble spots.

Enhancements have been made to improve user understanding and minimize diversity in practice, including the following:

  • Premium deficiency calculations—New section provides thorough discussion, with a variety of examples provided for both the expected investment income and discounting approaches.
  • Captive insurance entities—New chapter that provides an overview, background and specific areas of interest.
  • Auditing loss reserves—Revised section that includes the clarified GAAS standards, and discussion of current approaches in practice today.
  • ASB Clarity Project—Reports on audited financial statements have been conformed to reflect the Clarity Project changes. Illustrations include 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 report under PCAOB standards.
  • Property and liability insurance—Expanded examples of disclosures needed to meet the requirements for GAAP compliance.
  • Legal and regulatory—Expert analysis of the current environment in which insurance entities are operating, and how it affects them.

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Paperback , 2013
Product# AAGPLI13P
Availability: In Stock
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ONLINE:PPTY+LIABILITY INS COMPANIES
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eBook 2013
Product# AAGPLI13E
Availability: eBook Download
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