property and liability insurance entities, September 1, 2018.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Durham, NC :
Name of Publisher, Distributor, etc.
AICPA,
Date of Publication, Distribution, etc.
[2018]
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource
SUMMARY OR ABSTRACT
Text of Note
Get authoritative accounting and auditing guidance. Educate staff on the property and liability insurance industry, its products and regulatory issues, and the related transaction cycles an insurance entity is involved with. This guide contains updates on current GAAP and statutory accounting and audit guidance, as well as relevant guidance contained in standards issued through September 1, 2018 which have a major impact on insurance entities, including: -FASB ASU No. 2016-01 and AICPA Q & A Section 7100.15: Insurance Companies and the Definition of Public Business Entity -Revenue Recognition Implementation Issue: Considerations for Applying the Scope Exception in FASB ASC 606-10-15-2 and 606-10-15-4 to Contracts Within the Scope of FASB ASC 944.
ACQUISITION INFORMATION NOTE
Source for Acquisition/Subscription Address
Wiley
Stock Number
9781945498534
TOPICAL NAME USED AS SUBJECT
Liability insurance-- United States-- Accounting.
Liability insurance-- United States-- Auditing.
Property insurance-- United States-- Accounting.
Property insurance-- United States-- Auditing.
BUSINESS & ECONOMICS-- Accounting-- Financial.
Liability insurance-- Accounting.
Liability insurance-- Auditing.
Property insurance-- Accounting.
Property insurance-- Auditing.
GEOGRAPHICAL NAME USED AS SUBJECT
United States.
7
(SUBJECT CATEGORY (Provisional
BUS-- 001010
DEWEY DECIMAL CLASSIFICATION
Number
657
.
836
Edition
23
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HG8077
CORPORATE BODY NAME - ALTERNATIVE RESPONSIBILITY
American Institute of Certified Public Accountants.