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Insurance Accounting | SSAPChat Blog | Insurance Financial Reporting | ssapchat.com Reviews
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Welcome to SSAPChat blog a one of a kind resource for insurance companies seeking assistance with financial reporting, tax and accounting - JLK Rosenberger -
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May, 2015 | JLKR Blog
http://ssapchat.com/2015/05
Monthly Archives: May 2015. Summary of SSAP 106: Affordable Care Act Assessments. In June 2014, the NAIC issued SSAP No. 106: Affordable Care Act Assessments to address proper accounting and disclosures for the assessment under Section 9010 of the Affordable Care Act (ACA). This SSAP applies only to those entities subject to … Continued.
Affordable Care Act | JLKR Blog
http://ssapchat.com/category/affordable-care-act
Significant Health Insurance Players Exit the Exchanges. Aetna, UnitedHealth, Humana and many other significant players in the health insurance market are pulling out of the Affordable Care Act (ACA) exchanges and many consumers are left seeking new plans. Failed Obamacare Co-ops Lose $1.2 Billion in Federal Funding. SAP V GAAP: Affordable Care Act Assessment. Accountants Auditors Advisors Tax Consultants CPAs Recognized by AM Best as the 18th largest insurance practice in the United States, JLK Rosenber...
July, 2015 | JLKR Blog
http://ssapchat.com/2015/07
Monthly Archives: July 2015. ASU No. 2015-09 – New Disclosures about Short-term Insurance Contracts. On May 21, 2015 FASB published ASU No. 2015-09, Financial Services Insurance (Topic 944): Disclosures about Short-term Insurance Contracts which requires additional footnote disclosures in order to provide more information about claims incurred, certain amounts paid, and any significant … Continued.
SSAP No. 106 | Affordable Care Assessments | Insurance Auditor CA | JLKR Blog
http://ssapchat.com/summary-of-ssap-106-affordable-care-act-assessments
Summary of SSAP 106: Affordable Care Act Assessments. By Kristie Blocher, CPA. May 7, 2015. In June 2014, the NAIC issued SSAP No. 106:. Affordable Care Act Assessments. To address proper accounting and disclosures for the assessment under Section 9010 of the Affordable Care Act (ACA). This SSAP applies only to those entities subject to the Section 9010 assessment. This new standard adopts ASU 2011-06:. Other Expenses Fees Paid to the Federal Government by Health Insurance. Explanation of the fee. The ne...
Earnings Calculations | Earning Disclosures | California CPA Firm | JLKR Blog
http://ssapchat.com/asu-no-2015-06-earnings-per-share
ASU No. 2015-06 – Earnings Per Share. By Bill Rosenberger, CPA. June 30, 2015. ASU No. 2015-06 standardizes the calculation of historical earnings per share related to dropdown transactions for Master Limited Partnerships (MLPs), partnerships where interests are publically traded. The issue was not addressed in Topic 260. States that when a dropdown is considered a transaction between entities under common control, the statements of operations for the master limited partnership is adjusted retrospectivel...
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Insurance Accounting | SSAPChat Blog | Insurance Financial Reporting
SAP V GAAP: Affordable Care Act Assessment. According to Section 9010 of the Affordable Care Act, entities that issue health insurance must pay an annual fee one year (fee year) based on the amount of premium written in the prior year (data year). For a more extensive explanation of this fee see the post on SSAP 106. ASU No. 2015-09 – New Disclosures about Short-term Insurance Contracts. ASU No. 2015-06 – Earnings Per Share. Summary of SSAP 106: Affordable Care Act Assessments. In June 2014, the NAIC iss...
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