Accounting Practices and Procedures Manual
mindmap
id1["**Statement of Statutory Accounting Principles**
SSAP"]
id2["**Topics**:
a.ka. accounting and reporting topics covered by SSAP."]
id2a(("**SSAPs**:
individual topics."))
id3))"**Insurance Industry Sectors**:
a.k.a. specific sub-industries within the insurance industry."((
id3a(("**Property
and
Casualty**"))
id3b(("**Life**"))
id3c(("**Health**"))
id3d(("**Title**"))
id3e(("**Separate
Accounts**"))
id4(("**Fundamental
Accounting Rules**:
a.k.a. high level relations within financial report. See Articulation."))
id4a(("**Assets**:
things owned."))
id4b(("**Liabilities**:
things owed to third-parties."))
id4c(("**Surplus**:
residual, Assets - Liabilities."))
id4d(("**Changes in Surplus**:
increase or decrease in surplus."))
id4d(("**Cash Flow**:
increase or decrease in cash, cash equivalents, drafts, and short-term investments."))
id6(("**BLANKS
(forms)**:
financial report of insurance company within a specific industry sector."))
id6a(("**Schedules**:
part of a blank."))
id6b(("**Exhibits**:
part of a schedule."))
id6c(("**Sections**:
part of a schedule."))
id6d(("**Part**:
part of a section."))
id7["**Disclosures**"]
id7a(("**Primary Financial Statements**:
face statements of financial report."))
id7b(("**Accounting Policies**:
SSAP 1; paragraph 4."))
id7c(("**Risks**:
SSAP 1; paragraph 9."))
id7c(("**Uncertainties**:
SSAP 1; paragraph 9b."))