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Life and health insurance entities, August 1, 2018.

Author: American Institute of Certified Public Accountants.
Publisher: Newark : American Institute of Certified Public Accountants, 2018.
Series: AICPA Audit and Accounting Guide Ser.
Edition/Format:   eBook : Document : English
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Genre/Form: Electronic books
Additional Physical Format: Print version:
AICPA.
Life and Health Insurance Entities 2018.
Newark : John Wiley & Sons, Incorporated, ©2018
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: American Institute of Certified Public Accountants.
ISBN: 1119569206 9781119569206
OCLC Number: 1061096300
Notes: Understanding the Entity, Its Environment, and Its Internal Control.
Description: 1 online resource (748 pages).
Contents: Intro; Audit and Accounting Guide: Life and Health Insurance Entities; Preface; About AICPA Audit and Accounting Guides; Purpose and Applicability; Recognition; Guidance Considered in This Edition; FASB ASC Pending Content; Terms Used to Define Professional Requirements in This AICPA Audit and Accounting Guide; Applicability of Generally Accepted Auditing Standards and PCAOB Standards; Applicability of Quality Control Standards; Alternatives Within U.S. Generally Accepted Accounting Principles; AICPA.org Website; Select Recent Developments Significant to This Guide. Insurance Contracts ProjectTable of Contents; Chapter 1 Overview of the Life and Health Insurance Industry; Introduction; Legal Forms of Organization; Size and Composition of the Industry; Stock Insurance Entities; Mutual Insurance Entities; Fraternal Benefit Societies; Assessment Entities; Operations and Distribution Systems; Operations; Distribution Systems; Major Lines of Business; Life Insurance Contracts; Accident and Health Insurance Contracts; Annuity Contracts; Investment Contracts; Fee-for-Service Contracts; Reinsurance; Regulation; National Association of Insurance Commissioners. Federal RegulationsRating Agencies; Taxation; Federal Taxation; State Taxation; State Guaranty Funds; Industry Associations; International Considerations; Terrorism; Chapter 2 Characteristics of Life and Health Insurance Products; Introduction; Classification of Insurance Contracts; Broad Lines of Business; Participating or Nonparticipating Classification; Group or Individual Classification; Accounting Classification; Types of Contracts; Life Insurance Contracts; Accident and Health Insurance Contracts; Annuity Contracts; Investment Contracts; Fee-for-Service Contracts. Chapter 3 Sources of Accounting Principles and Reporting RequirementsIntroduction; Statutory Accounting Principles; Permitted Statutory Accounting Practices; Statutory Reporting; Disclosure Issues; GAAP; Financial Statement Disclosures; Definition of Public Business Entity; Revenue Recognition; FASB ASC 820, Fair Value Measurement, and FASB ASC 825, Financial Instruments; Definition of Fair Value; Application to Nonfinancial Assets; Application to Liabilities and Instruments Classified in a Reporting Entity's Shareholders' Equity; The Fair Value Hierarchy. Fair Value Determination When the Volume or Level of Activity Has Significantly DecreasedDisclosures; Fair Value Option; Statutory Accounting; SEC Reporting Requirements; Tax Basis Accounting Requirements; Comparison of GAAP and Statutory Accounting Principles; Chapter 4 General Audit Considerations; Introduction; Scope of the Audit Engagement; General Considerations; Integrated Audit of Financial Statements and Internal Control Over Financial Reporting; Additional PCAOB Audit Standards; Planning and Other Auditing Considerations; Audit Planning; Audit Risk; Risk Assessment Procedures.
Series Title: AICPA Audit and Accounting Guide Ser.

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