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Audit and accounting guide : not-for-profit entities : March 1, 2020 / / AICPA
| Audit and accounting guide : not-for-profit entities : March 1, 2020 / / AICPA |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2020] |
| Descrizione fisica | 1 online resource (758 pages) |
| Disciplina | 657.98 |
| Soggetto topico |
Nonprofit organizations - United States - Accounting
Nonprofit organizations - United States - Auditing Charities - United States - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-950688-32-1
1-119-74620-5 1-119-74621-3 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910554872503321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : not-for-profit entities : March 1, 2020 / / AICPA
| Audit and accounting guide : not-for-profit entities : March 1, 2020 / / AICPA |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2020] |
| Descrizione fisica | 1 online resource (758 pages) |
| Disciplina | 657.98 |
| Soggetto topico |
Nonprofit organizations - United States - Accounting
Nonprofit organizations - United States - Auditing Charities - United States - Accounting |
| ISBN |
1-950688-32-1
1-119-74620-5 1-119-74621-3 978119746218 9781950688326 9781119746201 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910643604003321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : construction contractors 2019 / / AICPA
| Audit and accounting guide : construction contractors 2019 / / AICPA |
| Pubbl/distr/stampa | Durham, North Carolina : , : American Institute of Certified Public Accountants, , [2019] |
| Descrizione fisica | 1 online resource (309 pages) |
| Disciplina | 332 |
| Soggetto topico | Mutual funds - United States - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-67929-X
1-119-67927-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910555125003321 |
| Durham, North Carolina : , : American Institute of Certified Public Accountants, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : construction contractors 2019 / / AICPA
| Audit and accounting guide : construction contractors 2019 / / AICPA |
| Pubbl/distr/stampa | Durham, North Carolina : , : American Institute of Certified Public Accountants, , [2019] |
| Descrizione fisica | 1 online resource (309 pages) |
| Disciplina | 332 |
| Soggetto topico | Mutual funds - United States - Accounting |
| ISBN |
1-948306-69-7
1-119-67929-X 1-119-67927-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677892503321 |
| Durham, North Carolina : , : American Institute of Certified Public Accountants, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : property and liability insurance entities, September 1, 2018 / / American Institute of Certified Public Accountants
| Audit and accounting guide : property and liability insurance entities, September 1, 2018 / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2018] |
| Descrizione fisica | 1 online resource (699 pages) |
| Disciplina | 657.836 |
| Soggetto topico |
Property insurance - United States - Accounting
Liability insurance - United States - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-58201-6
1-119-58200-8 1-945498-53-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910555080203321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : not-for-profit entities / / AICPA
| Audit and accounting guide : not-for-profit entities / / AICPA |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2018] |
| Descrizione fisica | 1 online resource (872 pages) |
| Disciplina | 657.98 |
| Soggetto topico |
Nonprofit organizations - United States - Accounting
Charities - United States - Accounting Nonprofit organizations - United States - Auditing Charities - United States - Auditing |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-53003-2
1-948306-20-4 1-119-53002-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910271014103321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : not-for-profit entities / / AICPA
| Audit and accounting guide : not-for-profit entities / / AICPA |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2018] |
| Descrizione fisica | 1 online resource (872 pages) |
| Disciplina | 657.98 |
| Soggetto topico |
Nonprofit organizations - United States - Accounting
Charities - United States - Accounting Nonprofit organizations - United States - Auditing Charities - United States - Auditing |
| ISBN |
1-119-53003-2
1-948306-20-4 1-119-53002-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677161603321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : property and liability insurance entities, September 1, 2018 / / American Institute of Certified Public Accountants
| Audit and accounting guide : property and liability insurance entities, September 1, 2018 / / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2018] |
| Descrizione fisica | 1 online resource (699 pages) |
| Disciplina | 657.836 |
| Soggetto topico |
Property insurance - United States - Accounting
Liability insurance - United States - Accounting |
| ISBN |
1-119-58201-6
1-119-58200-8 1-945498-53-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910678144003321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : construction contractors
| Audit and accounting guide : construction contractors |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2018] |
| Descrizione fisica | 1 online resource (402 pages) |
| Disciplina | 657.869 |
| Collana | AICPA guides |
| Soggetto topico |
Construction industry - United States - Accounting
Construction industry - United States - Auditing |
| Soggetto non controllato |
Construction Industry
Business & Economics |
| ISBN |
1-119-55763-1
1-119-55762-3 1-948306-02-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
1 Industry Background 01-52 Nature and Significance of the Industry 02-05 Features of the Business Environment 06-37 Characteristics Common to Contractors 07-08 Types of Contracts 09-10 Contract Modifications and Changes 11-12 Bonding and the Surety Underwriting Process 13-19 Project Ownership and Rights of Lien 20-21 Financing Considerations 22-30 Joint Ventures 31-34 Reporting for Financial and Income Tax Purposes 35-37 Typical Industry Operations 38-50 Preparing Cost Estimates and Bids 39-.45 Entering Into the Contract 46 Planning and Initiating the Project 47-50 Variations in Size and Methods of Operation 51 Project Management 52 2 Accounting for Performance of Construction-Type Contracts 01-37 Basic Accounting Policy for Contracts 03-08 Percentage-of-Completion Method 04-06 Completed-Contract Method 07-08 Determining the Profit Center 09 Measuring the Extent of Progress toward Completion 10-12 Income Determination-Revenue 13-20 Impact of Change Orders on Revenue 14-18 Impact of Claims on Revenue 19-20 Income Determination-Cost Elements 21-28 Accounting for Contract Costs 22 Cost Attributable to Claims 23 Precontract Costs 24-25 Cost Adjustments for Back Charges 26-27 Estimated Cost to Complete 28 Computation of Earned Income 29 Revised Estimates 30 Provisions for Anticipated Losses on Contracts 31 Selecting a Measure of Extent of Progress 32 Costs of Equipment and Small Tools 33-36 Appendix A-Implementation Guidance for Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) 37 3 Accounting for and Reporting Investments in Construction Joint Ventures 01-45 Joint Venture Accounting 03-40 Accounting Methods 03-08 Capital Contributions to Joint Ventures and Initial Measurement of Investments in Joint Ventures 09-16 Sales to a Venture 17-20 Subsequent Measurement and Presentation of Investments in Joint Ventures 21-40 Determining Venturers' Percentage Ownership 41 Conforming the Accounting Principles of the Venture 42 Losses in Excess of a Venturer's Investment, Loans, and Advances 43 Disclosures in a Venturer's Financial Statements 44-45 4 Financial Reporting by Affiliated Entities 01-11 Combined Financial Statements 04-06 Presentation of Separate Financial Statements of Membersof an Affiliated Group 07-10 Presentation of Separate Financial Statements of Members of an Affiliated Group That Constitute an Economic Unit 11 5 Other Accounting Considerations 01-138 Definition of a Public Business Entity 01 Fair Value Measurements 02-50 Definition of Fair Value 05-12 Valuation Techniques 13-15 Present Value Techniques 16-18 The Fair Value Hierarchy 19-22 Application of Fair Value Measurements 23-31 Additional Guidance for Fair Value Measurement in Special Circumstances 32-36 Disclosures 37-46 Fair Value Option 47-50 Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps 51-55 Disclosure 55 Service Concession Arrangements 56-61 Discontinued Operations 62-70 Disposal Group Classified as Held for Sale 66-68 Disclosure 69-70 Impairment of Long-Lived Assets 71-104 Property, Plant, and Equipment 71-76 Intangibles-Goodwill 77-86 Accounting Alternative 87-101 Intangibles-Other 102-104 Accounting for Identifiable Intangible Assets in a Business Combination 105-109 Accounting Alternative 105-109 Business Combinations-Pushdown Accounting 110-115 Asset Retirement Obligations 116-122 Mandatorily Redeemable Stock 123-124 Presentation of an Unrecognized Tax Benefit When a Tax Carry forward Exists 125-126 Differences between Financial Accounting and Income Tax Accounting 127-134 Accounting Methods Acceptable for Income Tax Purposes 135-138 Cash Method 136-137 Accrual Method 138 6 Financial Statement Presentation 01-60 Balance Sheet Classification 01-05 Guidelines for Classified Balance Sheets 06-18 General Guidance 07-11 Retentions Receivable and Payable 12-14 Investments in Construction Joint Ventures 15 Equipment 16 Liabilities 17 Deferred Income Taxes 18 Offsetting or Netting Amounts 19-24 Disclosures in Financial Statements 25-46 Significant Accounting Policies 26 Revised Estimates 27 Backlog on Existing Contracts 28 Receivables 29-35 Going Concern 36-46 Disclosures of Certain Significant Risks and Uncertainties 47-48 Accounting for Weather Derivatives 49 Disclosures of Multiemployer Pension Plans 50-60 Multiemployer Plans That Provide Pension Benefits 51-58 Multiemployer Plans That Provide Postretirement Benefits Other Than Pensions 59 Sample Disclosure for Plans That Provide Pension Benefits 60 7 Auditing Within the Construction Industry 01-08 Audit Focus 02-07 Scope of Auditing Guidance Included in This Guide 08 8 Controls in the Construction Industry 01-29 Estimating and Bidding 04-07 Project Administration and Contract Evaluation 08-10 Job Site Accounting and Controls 11-14 Billing Procedures 15-18 Contract Costs 19-21 Contract Revenues 22-23 Construction Equipment 24-25 Claims, Extras, and Back Charges 26 Joint Ventures 27 Internal Audit Function 28-29 9 Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing Considerations 01-103 Scope of This Chapter 01-02 Planning and Other Auditing Considerations 03-34 Planning the Audit 04-06 Auditor's Communication with Those Charged with Governance 07-21 Audit Risk 22-26 Materiality 27-34 Use of Assertions in Obtaining Audit Evidence 35-36 Understanding the Entity, its Environment, and its Internal Control 37-62 Risk Assessment Procedures 40-41 Discussion among the Audit Team 42 Understanding the Entity and Its Environment 43-45 Understanding of Internal Control 46-62 Assessment of Risks of Material Misstatement and the Design of Further Audit Procedures 63-85 Assessing the Risks of Material Misstatement 64-69 Designing and Performing Further Audit Procedures 70-85 Evaluating Misstatements 86-88 Audit Documentation 89-98 Identifying and Evaluating Control Deficiencies 99-103 10 Major Auditing Procedures for Contractors 01-65 Job Site Visits and Interim Audit Procedures 02-07 Accounts Receivable 08-26 Unbilled Receivables 12 Retentions 13-14 Unapproved Change Orders, Extras, Claims, and Back Charges 15-18 Contract Scope Changes 19 Contract Guarantees and Cancellation or Postponement Provisions 20-24 Collectibility 25-26 Liabilities Related to Contracts 27-31 Contract Costs 32-38 Costs Incurred to Date 35 Estimated Cost to Complete 36-38 Income Recognition 39-59 Evaluating the Acceptability of Income Recognition Methods 42-48 The Percentage-of-Completion Method 49-51 The Completed-Contract Method 52-53 Combining and Segmenting 54 Review of Earned Revenue 55-57 Analysis of Gross Profit Margins 58-59 Review of Backlog Information on Signed Contracts and Letters of Intent 60-64 Management Representations 65 11 Other Audit Considerations 01-50 Affiliated Entities 02-11 Participation in Joint Ventures 03-09 Auditing Affiliated Entities and Related Party Transactions 10-11 Participation in a Group Audit 12-14 Capitalization and Cash Flow 15-17 Types of Auditor's Reports on Financial Statements 18 Going Concern Considerations 19-27 Supplementary Information in Relation to the Financial Statements as a Whole 28-38 Additional Considerations 37-38 Auditor's Communications Related to Internal Control Matters 39 Legal and Regulatory Considerations 40-50 State Statutes Affecting Construction Contractors 40 The Auditor's Consideration of Compliance with Laws and Regulations 41-43 Reporting of Identified or Suspected Noncompliance 44-47 Governmental Prequalification Reporting 48-50 12 Consideration of Fraud in a Financial Statement 01-38 The Importance of Exercising Professional Skepticism 03 Discussion Among Engagement Personnel Regarding the Risks of Material Misstatement Due to Fraud 04-09 Obtaining the Information Needed to Identify the Risks of Material Misstatement Due to Fraud 10-13 Considering Fraud Risk Factors 12-13 Identifying Risks That May Result in a Material Misstatement Due to Fraud 14-23 A Presumption That Improper Revenue Recognition Is a Fraud Risk 16-22 Key Estimates 23 Assessing the Identified Risks After Taking Into Account an Evaluation of the Entity's Programs and Controls That Address the Risks 24 Responding to the Results of the Assessment 25-28 Evaluating Audit Evidence 29-30 Responding to Misstatements That May Be the Result of Fraud 31-34 Communicating About Possible Fraud to Management, Those Charged With Governance, and Others 35 Documenting the Auditor's Consideration of Fraud.
36-38 Appendix A The New Revenue Recognition Standard: FASB ASC 606 B The New Leases Standard: FASB ASC 842 C Overview of Statements on Quality Control Standards D Illustrations of Segmenting Criteria E Computing Income Earned Under the Percentage-of-Completion Method F Examples of Computation of Income Earned G Example of Change in Accounting Estimate H Sample Financial Statements Percentage Contractors, Inc. I Reporting on Supplementary Information in Relation to the Financial Statements as a Whole J Sample Financial Statements Completed Contractor, Inc. K The Auditor's Report L Information Sources M Schedule of Changes Made to the Text from the Previous Edition Glossary Index of Pronouncements and Other Technical Guidance Subject Index --. |
| Record Nr. | UNINA-9910555006303321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Audit and accounting guide : Life and health insurance entities : August 1, 2018
| Audit and accounting guide : Life and health insurance entities : August 1, 2018 |
| Pubbl/distr/stampa | Durham, NC : , : American Institute of Certified Public Accountants, , [2018] |
| Descrizione fisica | 1 online resource (748 pages) |
| Disciplina | 368 |
| Collana | AICPA Audit and Accounting Guide |
| Soggetto topico |
Life insurance - Auditing - Standards - United States
Life insurance - Accounting - Standards - United States Health insurance - Auditing - Standards - United States Health insurance - Accounting - Standards - United States |
| ISBN |
1-119-56920-6
1-119-56921-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 Project -- Table 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 Regulations -- Rating 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 Requirements -- Introduction -- 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 Decreased -- Disclosures -- 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 -- Understanding the Entity, Its Environment, and Its Internal Control -- Common Industry Ratios and Performance Metrics -- Risk Indicators in the Life and Health Insurance Industry -- National Association of Insurance Commissioners Insurance Regulatory Information System -- Identifying and Assessing the Risks of Material Misstatement -- Performing Audit Procedures In Response to Assessed Risks -- Analytical Procedures -- Use of Assertions in Obtaining Audit Evidence -- Other Risk Assessment Activities and Considerations -- Planning Materiality -- Consideration of Fraud in a Financial Statement Audit -- Insurance Industry - Fraud Risk Factors. The Importance of Exercising Professional Skepticism -- Discussion Among Engagement Personnel Regarding the Risks of Material Misstatement Due to Fraud -- Obtaining the Information Needed to Identify the Risks of Material Misstatement Due to Fraud -- Identifying Risks That May Result in a Material Misstatement Due to Fraud -- Assessing the Identified Risks After Taking Into Account an Evaluation of the Entity's Programs and Controls That Address the Risks -- Responding to the Results of the Assessment -- Evaluating Audit Evidence -- Responding to Misstatements That May Be the Result of Fraud -- Communicating About Possible Fraud to Management, Those Charged With Governance, and Others -- Documentation and Guidance -- Use of Information Technology -- Use of Service Organizations -- Going Concern Considerations -- Evaluating Misstatements -- Audit Documentation -- Accounting Estimates -- Insurance Entities Use of Actuarial Specialists -- Auditing Actuarially Determined Accounting Estimates -- Auditor Use of Actuarial Specialists -- Specialists Engaged by the Auditor -- Use of Management Specialists by Auditors in Evaluating Actuarially Determined Estimates -- Auditor's Response to Management's Use or Non-Use of an Actuarial Specialist -- Evaluating the Reasonableness of the Estimates -- Consideration of the Work of Internal Auditors -- Communication of Matters Related to Internal Control -- Identification of Deficiencies in Internal Control -- Communication of Deficiencies in Internal Control -- Communication of Other Matters With Those Charged With Governance -- Matters to Be Communicated -- Communications by Successor Auditors -- Auditor Independence -- Auditing Fair Value Measurements and Disclosures -- Considerations for Auditors to Comply With the NAIC Model Audit Rule -- Awareness -- Change in Auditor -- Auditor's Letter of Qualifications. Qualifications of the Auditor -- Indemnification -- Partner Rotation -- Prohibited Services -- Consideration of Internal Control in a Financial Statement Audit -- Notification of Adverse Financial Condition -- Report on Internal Controls -- Working Papers -- Communications to Audit Committees -- Management's Report on Internal Controls Over Financial Reporting -- Auditor's Consideration of State Regulatory Examinations -- Auditor's Consideration of Permitted Statutory Accounting Practices -- SEC Requirements for Management's Report on Internal Control Over Financial Reporting -- Chapter 5 Auditing Inforce Files -- Introduction -- Control Objectives -- Auditing Procedures -- Confirmation of Insurance Contracts Inforce -- Audit Consideration Chart -- Chapter 6 Insurance Revenues -- Introduction -- Regulation of Premium Rates -- Taxation of Premiums -- Accounting Practices -- Statutory Accounting Principles -- Generally Accepted Accounting Principles -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Premium Transactions -- Control Environment -- Risk Assessment Process -- Control Activities -- Information and Communication -- Audit Procedures Responsive to the Assessed Risks of Material Misstatement -- Audit Consideration Chart -- Chapter 7 Liabilities for Future Policy Benefits (Statutory Policy Reserves) and Other Contract Liabilities -- Introduction -- Regulation -- Statement of Actuarial Opinion -- Calculation Methods -- Reserve Definitions -- Retrospective and Prospective Methods -- Accounting Practices -- Statutory Accounting Principles -- Calculation of Reserve Liabilities by Contract Type -- Participating Policies -- Generally Accepted Accounting Principles -- Significant Actuarial Assumptions for Traditional Life and Health Insurance Products. Calculation of Liabilities for Future Policy Benefits by Contract Type -- Participating Contracts -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Auditing Liabilities for Future Policy Benefits and Other Contract Liabilities -- Control Environment -- The Entity's Risk Assessment Process -- Control Activities -- Information and Communication -- Special Considerations -- Auditing Statutory Reserve Adequacy -- Auditing GAAP Benefit Liabilities - Reviewing Assumptions Used -- Audit Consideration Chart -- Chapter 8 Benefit and Claim Payments -- Introduction -- Kinds of Benefit and Claim Payments -- Regulation -- Accounting Practices -- Statutory Accounting Principles - Benefit and Claim Payments -- Generally Accepted Accounting Principles - Benefit and Claim Payments -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Contract Benefit and Claim Transactions -- Control Environment -- The Entity's Risk Assessment Process -- Control Activities -- Information and Communication -- Audit Consideration Chart -- Chapter 9 Commissions, General Expenses, and Deferred Acquisition Costs -- Introduction -- Regulation -- Accounting Practices -- Statutory Accounting Principles -- Generally Accepted Accounting Principles -- Accounting for DAC in Connection With Contract Modifications or Exchanges -- Sales Inducements to Contract Holders -- Amortization of DAC -- Calculation Methodologies -- Recoverability Testing and Loss Recognition -- Special Considerations -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Commissions, General Expenses, and Deferred Acquisition Costs -- Control Environment -- The Entity's Risk Assessment Process -- Control Activities. Information and Communication. |
| Record Nr. | UNINA-9910555283803321 |
| Durham, NC : , : American Institute of Certified Public Accountants, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
