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This edition includes guidance on reporting donated servicesbetween affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs. An appendix is provided with insights for early adopters of FASB AU No. 2016-14, it offers an overview of the standard and assists in determiniing whether to adopt the new requirement early. Other updates include: FASB ASU NO. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Prof...
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Weiss Ratings' Guide to Property and Casualty Insurers (Weiss Ratings Guide to Property & Casualty Insurers)
Auditing and Accounting Guide (AICPA Audit and Accounting Guide)
This property and liability insurance guide will keep you up-to-date on current GAAP and Statutory accounting and audit guidance, and provides 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 July 1, 2015 is included. Key Benefits: * Understand current GAAP and Statutory accounting for property and liability insurance entities * Get authoritat...