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AICPA Audit and Accounting Guide: Life and Health Insurance Entities 2020

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ABSTRACTPrefaceChapter 1 — Overview of the Life and Health Insurance IndustryChapter 2 — Characteristics of Life and Health Insurance ProductsChapter 3 — Sources of Accounting Principles and Reporting RequirementsChapter 4 — General Audit ConsiderationsChapter 5 — Auditing Inforce FilesChapter 6 — Insurance RevenuesChapter 7 — Liabilities for Future Policy Benefits (Statutory Policy Reserves) and Other Contract LiabilitiesChapter 8 — Benefit and Claim PaymentsChapter 9 — Commissions, General Expenses, and Deferred Acquisition CostsChapter 10 — InvestmentsChapter 11 — ReinsuranceChapter 12 — Taxation of Life Insurance EntitiesChapter 13 — Other Assets and Liabilities, Lending and Financing, Surplus Notes, Separate Accounts, Insurance Related Assessments and Equity Contract Holders’ SurplusChapter 14 — Reports on Audited Financial StatementsAppendix A — Auditor Reporting StandardsAppendix B — The New Leases Standard: FASB ASC 842Appendix C — Overview of Statements on Quality Control StandardsAppendix D — Accounting for Financial InstrumentsAppendix E — Life & Health Insurance Entity Specific DisclosuresAppendix F — List of Industry Trade and Professional Associations, Publications, and Information ResourcesAppendix H — Schedule of Changes Made to the Text From the Previous EditionAppendix G — FASB ASU No. 2018-12, Financial Services — Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts, Accounting Implementation PapersGlossaryIndex of Pronouncements and Other Technical GuidanceSubject Index