Property and Liability Insurance Entities 


    Whether you are a financial statement preparer or an auditor, it is critical to understand the complexities of the property and liability insurance industry, including revenue recognition, investments, loss reserves, and financial statement presentation. AICPA publications provide information on recent developments, guidance, practice aids, and illustrative examples for the common accounting and audit practices in the property and liability insurance industry. For more information on the industry and the AICPA's commitment to provide updates and guidance, visit the Insurance Entities Expert Panel's webpage.

    Audit and Accounting Guide Property and Liability Insurance Entities
    (New Edition as of January 1, 2013)

    Availability


    Publication Excerpts (available to AICPA Members)


    Audit Risk Alert Insurance Industry Developments

    Availability


    Publication Excerpt (available to AICPA members)

    This alert is intended to be used in conjunction with Audit Risk Alert General Accounting and Auditing Developments, which explains important issues that affect all entities in all industries in the current economic climate. General topics include recently issued guidance and emerging audit risks resulting from external economic factors.


    AICPA Online Professional Library

    When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

    Many publications and libraries may be of value to those interested in guidance related to insurance entities:




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