2019 States' Prescribed Differences from NAIC Statutory Accounting Principles

2019 States' Prescribed Differences from NAIC Statutory Accounting Principles
Author: Naic
Publisher:
Total Pages:
Release: 2023-01-13
Genre:
ISBN: 9781641790000

The Accounting Practices and Procedures Manual presents a comprehensive basis of accounting that should be followed if not in conflict with state statutes and/or regulations. Should the domiciliary state set forth accounting guidance that differs from the AP&P Manual, disclosures of such must be made. This publication provides information regarding each state's prescribed differences from NAIC statutory accounting principles, including a citation to the respective state statute and/or regulation

Retaliation

Retaliation
Author: Carolyn Johnson
Publisher:
Total Pages: 514
Release: 1995-12
Genre:
ISBN: 9780893823795

Audit and Accounting Guide: Property and Liability Insurance Entities 2018

Audit and Accounting Guide: Property and Liability Insurance Entities 2018
Author: AICPA
Publisher: John Wiley & Sons
Total Pages: 550
Release: 2018-12-12
Genre: Business & Economics
ISBN: 1945498536

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

Audit and Accounting Guide: Property and Liability Insurance Entities 2016

Audit and Accounting Guide: Property and Liability Insurance Entities 2016
Author: AICPA
Publisher: John Wiley & Sons
Total Pages: 640
Release: 2018-02-21
Genre: Business & Economics
ISBN: 1943546843

Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements -- including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.