Expert Panel - Insurance
Article:
The Insurance Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for insurance entities by bringing together knowledgeable...
Published on May 14, 2013
Captive Insurance Entities
Publication:
This excerpt from the 2013 edition of Audit and Accounting Guide Property and Liability Insurance Entities discusses the new chapter "Captive Insurance Entities
Published on May 08, 2013
Archived Insurance Companies Expert Panel Meeting Highlights
Meeting Highlights:
This document contains archived meeting highlights from the Insurance Companies Expert Panel
Published on May 14, 2013
TIS Section .52 of Section 6400, Health Care Entities
Article:
Section .52, "Insurance Recoveries From Certain Retrospectively Rated Insurance Policies," of Section 6400, Health Care Entities, is a discussion of common questions that arise from this topic. This TIS has appropriate guidance...
Published on October 12, 2012
TIS Section .51 of Section 6400, Health Care Entities
Article:
Section .51, "Presentation of Insurance Recoveries When Insurer Pays Claims Directly," of Section 6400, Health Care Entities, is a discussion of common questions that arise from this topic. This TIS has appropriate guidance when...
Published on October 12, 2012
Overhaul of AAG Property and Liability Insurance Entities
Guide:
The Financial Reporting Executive Committee (FinREC) of the AICPA has issued a working draft of the accounting content of a proposed Audit and Accounting Guide Property and Liability Insurance Entities. This proposed guide addresses many new accounting issues that have emerged over the years and includes guidance dedicated specifically to
Published on June 27, 2012
Highlights from the October 2, 2012, Insurance Expert Panel Meeting
Meeting Highlights:
This document contains the highlights from the October 2012 Insurance Expert Panel meeting
Published on March 27, 2013
Highlights from the December 12-13, 2012, Insurance Expert Panel Meeting
Meeting Highlights:
This document contains the highlights from the December 2012 Insurance Expert Panel meeting
Published on March 27, 2013
Highlights from the October 2, 2012, Insurance Expert Panel Meeting
Meeting Highlights:
This document contains the highlights from the October 2012 Insurance Expert Panel meeting
Published on March 27, 2013
Highlights from the December 12-13, 2012, Insurance Expert Panel Meeting
Meeting Highlights:
This document contains the highlights from the December 2012 Insurance Expert Panel meeting
Published on March 27, 2013
TIS Section .40 of Section 6300, Insurance Companies
Article:
Section .40, "Deferrable Commissions and Bonuses Under ASU No. 2010-26," of Section 6300, Insurance Companies, is a discussion of common questions that arise from this topic. This TIS has appropriate guidance when dealing with issues such as these
Published on October 11, 2012
TIS Section .39 of Section 6300, Insurance Companies
Article:
Section .39, "Cumulative Effect of Change in Accounting Principle — ASU No. 2010-26," of Section 6300, Insurance Companies, is a discussion of common questions that arise from this topic. This TIS has appropriate guidance when dealing with issues such as these
Published on October 11, 2012
TIS Section .49 of Section 6400, Health Care Entities
Article:
Section .49, "Presentation of Claims Liability and Insurance Recoveries—Contingencies Similar to Malpractice," of Section 6400, Health Care Entities, is a discussion of common questions that arise from this topic. This TIS has appropriate guidance when dealing...
Published on October 12, 2012
Interpretation No. 1, Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act
Article:
The AICPA has released Interpretation No. 1, “Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act,” of AT section 501, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements
Published on November 17, 2011
Generally Accepted Accounting Principles and Deferred Acquisition Costs
Publication:
This excerpt from Audit and Accounting Guide Life and Health Insurance Entities provides guidance on GAAP and deferred acquisition costs
Published on August 27, 2012