Audits of property and liability insurance companies: with conforming changes as of May 1, 1998
AICPA, 1998 - Business & Economics - 328 pages
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accepted accounting principles accounting principles AcSEC agents AICPA amortized amount Annual Statement Appendix apply assessments assuming company audit risk auditor should consider auditor's report basis ceding company changes claim adjustment expenses company's contingent commissions coverage December 31 deferred tax determination disclosures enterprise's entity entity's evaluating evidential matter fair value FASB Statement filed Financial Statement Assertions funds GAAP IMSA incurred insolvency insurance department internal control investment issued liability for unpaid liability insurance companies liability insurance enterprises line of business loss adjustment expenses loss reserve estimates loss reserve specialist management's ment methods NAIC operations paid payments period policies and procedures policyholders premium tax property and liability rates ratio recorded reflect the issuance regulations regulatory reinsurance contracts Renumbered paragraph repurchase agreements standards statutory accounting practices statutory financial statements subrogation surplus tion transactions underwriting unearned premiums unpaid claims valuation