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Property and Liability Insurance Entities - Audit and Accounting Guide
Publication

Property and Liability Insurance Entities - Audit and Accounting Guide

Covers the property and liability insurance industry, its products and regulatory issues, and related transaction cycles.

$85 - $105
Do you have an AICPA membership? Log in to apply your member discount.

Format

E-book

Availability

1 year

Product Number

AAGPLI21E

Publication Date

2021

 View  
 Business & partner 
Product Details

Stay up-to-date on current GAAP and statutory accounting and GAAS auditing guidance for property and liability insurance entities.

The guide provides a good grounding on the industry, its products and regulatory issues, and the related transaction cycles that a property and liability insurance entity is involved with.

Updates:

Relevant guidance contained in standards issued through August 1, 2021, is covered, including the following:

  • Statement on Auditing Standards (SAS) No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134.
  • SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements and related guidance
  • ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
  • SSAP No. 97, Investments in Subsidiary, Controlled, and Affiliated Entities
  • SSAP No. 106—Affordable Care Act Section 9010 Assessment
  • NAIC’s Model Audit Rule
  • Implementation Guide included in Appendix G of the Accounting Practices and Procedures Manual
  • AICPA Audit and Accounting Guide, "Credit Losses"
  • ASU No. 2019-04, Codification Improvements to Topic 326, Financial Instruments — Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments
Who Will Benefit
  • CFOs, financial managers, and staff at property and liability insurance entities
  • Practitioners with property and liability insurance clients
  • Users of property and liability insurance entity financial statements
Key Topics
  • Get authoritative and nonauthoritative accounting and auditing guidance applicable to property and liability insurance entities
  • Get illustrative audit reports that reflect recent changes from SAS No. 134 and related guidance.
  • Understand current GAAP and statutory accounting for property and liability insurance entities
  • Properly develop an audit plan for auditing loss reserves.
More Details
Access
E-Book
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
E-book
$105.00
AICPA Members
E-book
$85.00

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Property and Liability Insurance Entities - Audit and Accounting Guide
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E-book
$105.00
Nonmember Price
$105.00
Price excluding sales tax
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Shipping cost and sales tax will be added later during checkout

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