Accounting by noninsurance enterprises for property and casualty insurance arrangements that limit insurance risk.

Authors

• American Institute of Certified Public Accountants (AICPA)

Files

Publication Date

2004

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Insurance -- Accounting

Disciplines

Accounting

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

(Technical practice aids, TPA 1200.06-1200.16, Note to TIS section 1200.07 to 1200.16 - Accounting by noninsurance enterprises for property and casualty insurance arrangements that limit insurance risk; TPA 1220.07, Finite insurance; TPA 1200.08, Insurance risk limiting features; TPA 1200.09, Transfer of insurance risk; TPA 1200.10, Accounting guidance for transfer of insurance risk; TPA 1200.11, Differences between retroactive and prospective insurance; TPA 1200.12, Accounting for Prospective insurance; TPA 1200.13, Accounting for retroactive insurance; TPA 1200.14, Accounting for multiple-year retrospectively rated insurance; TPA 1200.15, Deposit accounting; TPA 1200.16, Identifying accounting model for insurance transactions.)

Recommended Citation

American Institute of Certified Public Accountants (AICPA), "Accounting by noninsurance enterprises for property and casualty insurance arrangements that limit insurance risk." (2004). Guides, Handbooks and Manuals. 2507.
https://egrove.olemiss.edu/aicpa_guides/2507

Accessibility Status

Searchable text