Book Description
Textbook for students of insurance that examines types of insurers, regulation, marketing, the underwriting process, ratemaking, claims adjusting, reinsurance, financial management, and strategic management.
Author : Ann E. Myhr
Publisher : Insurance Institute of America
Page : 670 pages
File Size : 32,5 MB
Release : 2003
Category : Business & Economics
ISBN :
Textbook for students of insurance that examines types of insurers, regulation, marketing, the underwriting process, ratemaking, claims adjusting, reinsurance, financial management, and strategic management.
Author : Aicpcu/iia
Publisher :
Page : 240 pages
File Size : 44,50 MB
Release : 2009-08
Category :
ISBN : 9780894633928
Author : Sean Mooney
Publisher : University Press of Amer
Page : 103 pages
File Size : 20,66 MB
Release : 1991-01-01
Category : Business & Economics
ISBN : 9780932387271
A concise but comprehensive introduction to the principles behind the statutory accounting system prescribed by state insurance regulations and used by insurance companies. Basic Concepts describes the flow of revenue and expenses in a property/casualty insurance company, analyzes the Annual Statement, examines liabilities (specifically, unearned premium, estimated loss, and loss expense reserves) and insurance company assets (stocks and bonds, real estate, mortgages, collateral loans), discusses security exchange organizations, and presents industry totals for a number of pages of the Annual Statement. The book demonstrates the fundamental fiduciary nature of the insurance business. Contents: Introduction; Elements of P/C Insurance Accounting; Liabilities and Surplus; Assets; Income Statements; Federal Taxation; Other Financial Reports.
Author : United States. Advisory Commission on Intergovernmental Relations
Publisher :
Page : 140 pages
File Size : 21,96 MB
Release : 1992
Category : Casualty insurance
ISBN :
Author : David H. Marshall
Publisher : American Institute for Cpcu
Page : 544 pages
File Size : 11,75 MB
Release : 1997
Category : Business & Economics
ISBN :
Author : AICPA
Publisher : John Wiley & Sons
Page : 495 pages
File Size : 40,24 MB
Release : 2020-02-07
Category : Business & Economics
ISBN : 1948306859
Stay up−to−date on current GAAP and statutory accounting and audit guidance for property and liability insurance entities. This 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. Relevant guidance contained in standards issued through September 1, 2019, is covered, including the following: FASB ASU No. 2017−12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities SSAP No. 26R, Bonds SSAP No. 43R, Loan-backed and Structured Securities SSAP No. 97, Investments in Subsidiary, Controlled and Affiliated Entities Revised for SSAP No. 101, Income Taxes, and NAIC INT 18−03, Additional Elements Under the Tax Cuts and Jobs Act Key topics covered: Understand current GAAP and statutory accounting for property and liability insurance entities. Get authoritative accounting and auditing guidance applicable to property and liability Understand current GAAP and statutory accounting for property and liability insurance entities. Get authoritative accounting and auditing guidance applicable to property and liability insurance entities. Properly develop an audit plan for auditing loss reserves. Easily educate your staff on property and liability insurance.
Author : AICPA
Publisher : John Wiley & Sons
Page : 688 pages
File Size : 43,91 MB
Release : 2019-01-14
Category : Business & Economics
ISBN : 1945498528
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
Author : Clair J. Galloway
Publisher : McGraw-Hill Companies
Page : 636 pages
File Size : 15,41 MB
Release : 1986
Category : Business & Economics
ISBN :
Author : AICPA
Publisher : John Wiley & Sons
Page : 749 pages
File Size : 41,8 MB
Release : 2018-10-26
Category : Business & Economics
ISBN : 1119569206
This book helps simplify the complexities of insurance entity regulatory compliance. Whether performing audit engagements or management at an insurance entity, the 2018 edition of this guide is a must-have resource to keep abreast of recent regulatory changes related to the life and health insurance industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. New to the 2018 edition: This edition covers recent regulatory updates related to the Affordable Care Act and provides guidance for new standards that impact life and health insurance, including revenue recognition, financial instruments, leases, and more.
Author : American Institute of Certified Public Accountants. Insurance Companies Committee
Publisher :
Page : 598 pages
File Size : 50,1 MB
Release : 2002
Category : Liability insurance
ISBN :