[PDF] Life And Health Insurance Entities eBook

Author : AICPA
Publisher : John Wiley & Sons
Page : 701 pages
File Size : 50,57 MB
Release : 2018-10-26
Category : Business & Economics
ISBN : 194549851X

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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 : AICPA
Publisher : Wiley
Page : 704 pages
File Size : 48,16 MB
Release : 2016-11-21
Category : Business & Economics
ISBN : 9781943546015

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This resource will keep you up-to-date on current GAAP and statutory accounting and audit guidance as well as provide a good grounding on the industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. Relevant guidance contained in standards issued through August 1, 2015 is included. Key Benefits: Reviews the characteristics of life insurance products, as well as a background of all the related transaction cycles that an insurance entity is involved with. Provides helpful information for developing audit plans of life insurance entities (especially auditing investments, inforce files, reinsurance, insurance revenues, liabilities for future policy benefits, income taxes and deferred acquisition costs). Easily educate your staff on life and health insurance. Accounting and auditing issues related to the Patient Protection and Affordable Care Act for assessments and premium stabilization programs (FASB ASC 720-50, SSAP No.106, Affordable Care Act Section 9010 Assessment, and SSAP No. 107, Accounting for the Risk-Sharing Provisions of the Affordable Care Act). AICPA NAIC Task Force and the NAIC/AICPA Working Group document, Best Practices: Insurance Regulator Access to Audit Documentation. Updates: SSAP No. 106, Affordable Care Act Assessments SSAP No. 107, Accounting for the Risk-Sharing Provisions of the Affordable Care Act SSAP No. 40R, Real Estate Investments SSAP No. 105, Working Capital Finance Investments Who Will Benefit: CFOs, Financial managers and staff at life and health insurance entities Practitioners with life and health insurance clients Users of property and liability insurance entity financial statements

Author : AICPA
Publisher : Wiley
Page : 0 pages
File Size : 31,33 MB
Release : 2018-11-13
Category : Business & Economics
ISBN : 9781945498503

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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 : Institute of Medicine
Publisher : National Academies Press
Page : 213 pages
File Size : 42,95 MB
Release : 2002-06-20
Category : Medical
ISBN : 0309083435

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Many Americans believe that people who lack health insurance somehow get the care they really need. Care Without Coverage examines the real consequences for adults who lack health insurance. The study presents findings in the areas of prevention and screening, cancer, chronic illness, hospital-based care, and general health status. The committee looked at the consequences of being uninsured for people suffering from cancer, diabetes, HIV infection and AIDS, heart and kidney disease, mental illness, traumatic injuries, and heart attacks. It focused on the roughly 30 million-one in seven-working-age Americans without health insurance. This group does not include the population over 65 that is covered by Medicare or the nearly 10 million children who are uninsured in this country. The main findings of the report are that working-age Americans without health insurance are more likely to receive too little medical care and receive it too late; be sicker and die sooner; and receive poorer care when they are in the hospital, even for acute situations like a motor vehicle crash.

Author : Kenneth Black
Publisher : Pearson
Page : 1080 pages
File Size : 12,86 MB
Release : 2000
Category : Business & Economics
ISBN :

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This current, accurate and detailed industry guide for financial service professionals examines life and health insurance simultaneously from the viewpoints of the buyer, the advisor, and the insurer--providing a comprehensive and unbiased treatise on individual and group life; a forthright appraisal of life and health insurance industry products with careful consideration of the environment; and a complete examination of life insurance company operations and regulation. Bases financial treatment of life insured operations on modern financial theory, and devotes entire chapters to the economics of life and health insurance; individual life and health insurance policies; life and health insurance evaluation; the uses of life and health insurance in personal and business planning; government and employee benefit plans; and the management, operation, and regulation of life insurance companies. Offers a strong global orientation, supporting fundamental concepts with an extensive integration of economic and financial theory and international comparisons, and examines how today's health insurance products fit into a broad framework from a contractual, cost, and performance viewpoints. New chapters on the tax treatment of life and health insurance address such areas as estate planning, retirement planning, and the business uses of life and health insurance. For financial planners, salesmen, actuaries, investment managers, attorneys, CPAs, and other financial service professionals.

Author : AICPA
Publisher : Wiley
Page : 752 pages
File Size : 42,62 MB
Release : 2018-10-26
Category : Business & Economics
ISBN : 9781119569206

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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.