Technical practice aid questions and answers released on financial accounting, reporting issues.
The AICPA AICPA
See American Institute of Certified Public Accountants (AICPA). staff, helped by industry experts, released a set of
technical questions and answers (Q&As) on financial accounting and
reporting issues related to Statement of Position 05-1, Accounting by
Insurance Enterprises for Deferred Acquisition Costs in Connection with
Modifications or Exchanges of Insurance Contracts. Q&As will be
housed in the AICPA publication titled Technical Practice Aids, copies
of which are available through the Member Service Center (see page 6).
In addition, the Q&As will be placed in the accounting standards
part of the AICPA Web site:
[email] www.aicpa.org/Professional+Resources/
Accounting+and+Auditing/Accounting+Standards/recent_tpas.htm
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