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- Exposure Drafts, Comment Letters, and Statements of Position (9)
- Haskins and Sells Publications (5)
- Journal of Actuarial Practice (1993-2006) (3)
- Federal Publications (2)
- Jurnal Administrasi Bisnis Terapan (JABT) (2)
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- Accounting Faculty Articles and Research (1)
- Business Administration - Dissertations (1)
- Economic Crime Forensics Capstones (1)
- Life of the Law School (1993- ) (1)
- MSS Finding Aids (1)
- Publications of Accounting Associations, Societies, and Institutes (1)
- Touche Ross Publications (1)
- Walden Dissertations and Doctoral Studies (1)
- Woman C.P.A. (1)
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Articles 1 - 30 of 30
Full-Text Articles in Business
Analisis Penerapan Good Corporate Governance Pt Asuransi Purna Artanugraha, Mochammad Ulin Nuha, Sayyida Afifa, Karin Amelia Safitri
Analisis Penerapan Good Corporate Governance Pt Asuransi Purna Artanugraha, Mochammad Ulin Nuha, Sayyida Afifa, Karin Amelia Safitri
Jurnal Administrasi Bisnis Terapan (JABT)
In order for the company to progress in achieving profitability, it implements the Good Corporate Governance (GCG) Principle. PT Asuransi Purna Artanugraha is conducting a compliance test by assessing each division so that problems do not arise or fraud that is not in accordance with company rules. Good Corporate governance, if good, it will get a good company value PT ASURANSI Purna Artanugraha will increase. The author will look for differences in the value of Good Corporate Governance of Full Artanugraha Insurance Companies in 2017 and 2018 in order to know the effectiveness of their application in the two years. …
Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden
Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden
Life of the Law School (1993- )
No abstract provided.
Analisis Kesiapan Pengimplementasian Ifrs 17 Pada Perusahaan Perasuransian Di Indonesia, Calista Riva Muskitta, Karin Amelia Safitri
Analisis Kesiapan Pengimplementasian Ifrs 17 Pada Perusahaan Perasuransian Di Indonesia, Calista Riva Muskitta, Karin Amelia Safitri
Jurnal Administrasi Bisnis Terapan (JABT)
After a few years, precisely in 2017 the IASB issued IFRS 17 which was the new standard for insurance contracts. This standard improves the shortcomings contained in IFRS 4. The IASB sets limits on the application of IFRS 17 in 2021 with early adoption allowed. This study discusses the readiness analysis of insurance companies in Indonesia applying and adopting IFRS 17 and reviewing the comparison of financial statement calculations using IFRS 4 and IFRS 17. The methodology used in this study, namely the Research Methodology Library Study. Based on the results of the study it can be concluded that if …
Crop Insurance Strategies For Mitigating Net Underwriting Losses, Kennedy K. Kitur
Crop Insurance Strategies For Mitigating Net Underwriting Losses, Kennedy K. Kitur
Walden Dissertations and Doctoral Studies
Crop insurance is an essential risk management tool for America's agricultural producers because a single crop failure or disastrous year can eliminate the results of multiple years of profitability. Crop insurance is designed to provide financial protection to farmers; however, insurance managers who lack managerial underwriting strategies disrupt companies to the point of financial distress. Self-insurance and self-protection theory were the conceptual frameworks for this single-case study to explore successful strategies that insurance managers used to mitigate net underwriting losses. Four insurance and senior strategic managers from an insurance company in the midwestern United States were recruited through a purposeful …
Car Rental Industry Fraud, Dennise Veasley
Car Rental Industry Fraud, Dennise Veasley
Economic Crime Forensics Capstones
Fraud occurs in all industries and businesses large and small. The car rental industry is not immune to fraud. Fraud is committed by the owners and employees against the customers for personal or corporate gain. The car rental industry is considered a large business based on revenue of a minimum of $38.5 million dollars annually. (Electronic Code of Federal Regulations from http://www.ecfr.gov/) The car rental industry in the United States in 2015 grossed over $27.11 billion as defined by the market data for the U.S. Car Rental Market published by Auto Rental News (http://autorentalnews.com). The revenue places them outside the …
Does Regulatory Scrutiny Change Investment Behavior? Evidence Of Suboptimal Portfolio Rebalancing After The Financial Crisis, Willie Dion Reddic
Does Regulatory Scrutiny Change Investment Behavior? Evidence Of Suboptimal Portfolio Rebalancing After The Financial Crisis, Willie Dion Reddic
Business Administration - Dissertations
Insurers that show losses are expected to sell tax-free securities and replace them with taxable securities since they can no longer benefit from tax savings. However, rebalancing these portfolios after the financial crisis would entail recognizing additional losses during a time period when their financial performance was under stress and their industry was under increased scrutiny. I examine portfolio rebalancing behavior using the period after the financial crisis as a proxy for increased regulatory scrutiny. I predict and find that insurers with losses subsequent to the financial crisis were less likely to increase their ratio of taxable/nontaxable securities. Insurers may …
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause
Accounting Faculty Articles and Research
The continuing convergence of U.S. GAAP with International Accounting Standards has brought into question the future use of the LIFO inventory method in the U.S. Since the Financial Accounting Standards Board (2010) has stipulated that earnings should aid investors and creditors in their quest to forecast future cash flows to the enterprise, this research examines whether FIFO earnings or LIFO earnings is preferable, for this purpose, as an aid to ex ante operating cash flow itself,over a three-year forecast horizon. We conclude that ex ante operating cash flows are quite useful in forecasting operating cash flows across industries for up …
Fennell Collection, 1869-1957 (Mss 348), Manuscripts & Folklife Archives
Fennell Collection, 1869-1957 (Mss 348), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Collection 348. Account books of Cynthiana Horse Boot Company; materials related to Kentucky Hemp Brake Company of Cynthiana, Kentucky; correspondence of Cynthiana attorneys Chester M. Jewett, J. J. Osborne, William J. Osborne, McCauley C. Swinford, and William Wilson Van Deren.
Product Innovation In Financial Services: A Survey, Christopher O'Brien
Product Innovation In Financial Services: A Survey, Christopher O'Brien
Journal of Actuarial Practice (1993-2006)
This paper considers product innovation in insurance and other financial services, an area where actuaries have an important role. It considers the proposition that there is no unique formula for success and that what works well in one situation may not work well in another. It first examines the sources of ideas for new products and, in particular, the role played by consumers, which is generally regarded as weak. It then looks at how ideas are implemented, with particular importance attributed to cross-functional teams and the formality of the product development process. Then it considers how success is measured (with …
Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Guide discusses those aspects of accounting and auditing unique to life and health insurance entities and was developed to assist life and health insurance entities in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. In addition, the proposed Guide contains significant discussions of statutory accounting practices (SAP) that includes laws, regulations, and administrative rulings adopted by the various states that govern the operations and reporting requirements of life insurance entities. Because this is a category B GAAP document as defined by SAS …
Concentration In American Property-Casualty Companies, Edward Nissan
Concentration In American Property-Casualty Companies, Edward Nissan
Journal of Actuarial Practice (1993-2006)
A Theil's entropy index utilizing premiums written as units is employed to measure trends in concentration of the largest 200 property-casualty companies in the United States between 1985 and 1993 based on Best's Insurance Report data. Each of the indexes confirms that concentration trends experienced no increase for the whole period for all 200 firms, the top 20, and subsets of lower ranked companies. Significant differences are observed, however, between groups of companies for the same period.
Managing The Costs And Risks Of Housing Finance: A New Role For Actuaries, Anthony Asher
Managing The Costs And Risks Of Housing Finance: A New Role For Actuaries, Anthony Asher
Journal of Actuarial Practice (1993-2006)
Housing finance is a nontraditional field where actuarial expertise could be applied fruitfully. The development of mortgage instruments requires the application of financial mathematics, while the evaluation and management of the financial risks to which borrowers and lenders are exposed require a knowledge of insurance principles. This paper splits the financial costs of home ownership into several components: those that arise from inflation, risk, administration, and the residual real interest charge. The risk component further is partitioned into life contingencies, economic contingencies, and various moral hazards. This analysis provides a basis for future financial innovation, highlights where government intervention may …
Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) addresses auditors' considerations in reporting on statutory financial statements of insurance enterprises. The proposed SOP: 1. Rescinds SOP 90-10, Reports on Audited Financial Statements of Property and Liability Insurance Companies. 2. Discusses matters auditors should include in their reports when issuing limited or general distribution reports on statutory financial statements. 3. Discusses matters auditors should evaluate when considering issuing limited distribution reports on statutory financial statements. 4. Clarifies auditors' reporting on the statutory financial statements of mutual life insurance enterprises. This SOP would be applied to audits of financial statements for years ended on …
Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This audit and accounting guide, which supersedes the 1966 AICPA Industry Audit Guide, Fire and Casualty Insurance Companies and the statements of position that amended that guide, has been prepared to assist the independent auditor in examining and reporting on financial statements of property and liability insurance companies. This guide describes those operating conditions and auditing procedures that are unique to the industry and illustrates the form and content of financial statements and disclosures for property and liability insurance companies, pools, syndicates, and other organizations such as governmental insurance pools. Chapter 1 discusses the nature, conduct, and regulation of the …
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement provides guidance on applying generally accepted accounting principles in accounting for uninsured asserted and unasserted medical malpractice claims, captive insurance companies, retrospectively rated premiums, claims-made insurance policies, and trust funds of health care providers. The statement supplements the AICPA Hospital Audit guide. In general, the accrual of the estimated cost of uninsured asserted and unasserted medical malpractice claims should be based primarily on the health provider's own experience. A health care provider insured under a claims-made policy should accrue the cost of providing tail coverage at the end of the current period. A retrospectively rated insurance policy …
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
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 …
Proposed Statement Of Position On Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies;Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 5, American Institute Of Certified Public Accountants. Auditing Standards Division
Proposed Statement Of Position On Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies;Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 5, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
The audit guide suggests confirmation of insurance policies in force directly with policyholders; however, the audit guide does not discuss circumstances when confirmation would be appropriate and, as a result, practice has varied. The purpose of the Statement of Position is to identify those circumstances in which the independent auditor ordinarily should confirm insurance policies in force. This Statement of Postiion is applicable to both stock and mutual life insurance companies.
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, accountants, investors, and other users of financial statements have expressed concern over the acceptability of accounting alternatives for similar business transactions. The accounting standards division believes that it is not desirable to have acceptable accounting alternatives in the title insurance industry. Therefore, this statement of position expresses the division's recommendations on accounting methods that should be used in the areas in which accounting alternatives exist.
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
In 1972, the AICPA Insurance Companies Committee issued the industry audit guide, Audits of Stock Life Insurance Companies (referred to in this statement of position as "guide"). Part II of the guide, which discusses the application of generally accepted accounting principles, includes a section on the "Valuation of Investments and Recognition of Realized and Unrealized Gains (Losses) Thereon." That section (p. 89) outlines five acceptable methods of accounting for gains or losses on the sale of all equity securities except preferred stocks. The accounting standards division believes that it is not desirable to have five alternative accounting methods for accounting …
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, accountants, investors, and other users of financial statements have expressed concern over the acceptability of alternative accounting methods for similar business transactions. The Accounting Standards Division believes that it is not desirable to have acceptable alternative accounting methods in the property and liability insurance industry. Therefore, the Division is expressing in this Statement its position on preferable accounting methods in each of the areas in which alternative:; exist, except for the issue of discounting loss reserves as more fully described on page 11, and the issue of using anticipated investment income in the computation of premium deficiencies …
Personal Management: Life And Disability Insurance, Jean E. Krieger
Personal Management: Life And Disability Insurance, Jean E. Krieger
Woman C.P.A.
No abstract provided.
Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission
Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission
Federal Publications
In a letter dated December 14, 1971, the Chief Accountant of the Commission wrote to the chairman of the Committee on Insurance Accounting and Auditing of the American Institute of Certified Public Accountants stating that because there were significant unresolved matters in connection with the Committee's publication "Audits of Life Insurance Companies" (Audit Guide) then under preparation, life insurance companies which had not already adjusted their financial statements in accordance with the proposals in the Guide should refrain from doing so in filings with the Commission until such time as the Audit Guide was published in its final form. The …
Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission
Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission
Federal Publications
In the past two years a number of companies in the property and casualty insurance field have adopted the accounting policy of making a provision from each period's income to cover a portion of major losses expected to occur in future periods. The reserves provided, generally called catastrophe reserves, have been justified by the companies on the grounds that periodic premiums include an amount to cover such losses which occur irregularly and the process of matching revenue and expense therefor requires accrual of a provision for such losses.
Tax Planning Opportunities And Determining Earnings And Profits For Life Insurance Companies, Leon Mcelvany
Tax Planning Opportunities And Determining Earnings And Profits For Life Insurance Companies, Leon Mcelvany
Haskins and Sells Publications
No abstract provided.
Accounting, Financial Reporting, And Tax Considerations For A Captive Life Insurer, Michael L. Balint
Accounting, Financial Reporting, And Tax Considerations For A Captive Life Insurer, Michael L. Balint
Haskins and Sells Publications
No abstract provided.
Major Airlines Insure The Jumbo Jets, Anonymous
Major Airlines Insure The Jumbo Jets, Anonymous
Touche Ross Publications
No abstract provided.
Auditing Group Accounts In Examining Life Insurance Company Financial Statements, Victor F. Mainente
Auditing Group Accounts In Examining Life Insurance Company Financial Statements, Victor F. Mainente
Haskins and Sells Publications
No abstract provided.
Bird's-Eye View Of Accounting In The Life Insurance Industry, Kenneth E. Staples
Bird's-Eye View Of Accounting In The Life Insurance Industry, Kenneth E. Staples
Haskins and Sells Publications
No abstract provided.
Industrial Appraisals And Insurance, H. B. Hall
Industrial Appraisals And Insurance, H. B. Hall
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Use And Occupancy Insurance, Anonymous
Use And Occupancy Insurance, Anonymous
Haskins and Sells Publications
No abstract provided.