Statements of Position

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Description

The AICPA Insurance Companies Committee has reviewed existing accounting literature dealing with variances between (a) generally accepted accounting principles and (b) practices prescribed or permitted by insurance regulatory authorities as those practices relate to title insurance companies and has identified areas in which further clarification seems necessary. The committee has also identified certain areas that are not covered in present accounting literature. An exposure draft of a proposed statement of position on Accounting for Title Insurance Companies was issued for comment on May 1, 1978, and a public hearing on it was held on July 17, 1978. Comments received on the exposure draft and presentations made at the public hearing were considered in preparing this revised exposure draft.

ISBN

ed79-03-16t

Publication Date

1979

Relational Format

Book

Keywords

Insurance, Title -- United States -- Accounting

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants; Exposure draft (American Institute of Certified Public Accountants), 1979, March 16

Proposed statement of position on accounting for title insurance companies;Accounting for title insurance companies

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