Transcription of Insurance Accounting and Financial Reporting Update
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Insurance Accounting and Financial Reporting Update February 12, 2016. Contents Foreword iii Acknowledgments and Contact Information iv Introduction v Updates to Guidance . Short-Duration Insurance Contracts 2. Revenue Recognition 4. Consolidation 6. Classification and Measurement 9. FASB's Simplification Initiative . Debt Issuance Costs 11. Measurement-Period Adjustments 13. Accounting Alternatives for Private Companies 14. Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share or Its Equivalent 15.
Statutory Developments (NAIC) 42 SEC Update 43 Appendixes ... The annual accounting and financial reporting updates for the banking and securities, investment management, and real ... however, the Board believes that financial statement users would find disclosure T. 2
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