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Us Gaap For Life Insurers Fs

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Basics of US GAAP for Life Insurers FS 11

Basics of US GAAP for Life Insurers FS 11

www.aktuariat-witzel.ch

Finanz. Führungsinfo. Teil 3; US GAAP Dr. Ruprecht Witzel; FS 11 7 • US GAAP or more general Anglo-American Accounting Systems – are based on case law •This is very well verified by a look at the different FASes (Financial Accounting Standards) in US GAAP •Example: FAS 97 as an amendment to FAS 60, if

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