Financial Reporting
Life insurance and annuity topics that involve financial reporting, with an emphasis on GAAP and international issues.
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Financial Reporting Resources
Practice Note
Optional Retrospective Application of ASU 2010-26 Acquisition Costs
Life Financial Reporting Committee practice note Optional Retrospective Application of ASU 2010-26 Acquisition Costs.
Topics: Financial Reporting
Practice Note
Actuarial Practices Relating to Accounting for Insurance Pursuant to International Financial Reporting Standards
Financial Reporting Committee practice note on Actuarial Practices Relating to Accounting for Insurance Pursuant to International Financial Reporting Standards.
Topics: Financial Reporting
Practice Note
Embedded Values (EV) Reporting
Life Financial Reporting Committee practice note to assist actuaries working for life insurance companies with the calculation of embedded values.
Practice Note
Identification and Valuation of Embedded Derivatives in Modified Coinsurance and Similar Insurance Arrangements
Life Financial Reporting Committee practice note describing some of the common practices that might be considered by actuaries in the United States in the application of the Financial Accounting…
Practice Note
Anticipated Common Practices Relating to AICPA Statement of Position (SOP) 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
Practice note relating to AICPA Statement of Position 05-1 on insurance accounting for deferred acquisition costs in connection with modifications or exchanges of insurance contracts.
Topics: Financial Reporting
Practice Note
Anticipated Common Practices Relating to AICPA Statement of Position 03-1: Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long-Duration Contracts and for Separate Accounts
Life Financial Reporting Committee practice note on anticipated common practices relating to AICPA Statement of Position 03-1: accounting and reporting by insurance enterprises for certain…
Topics: Financial Reporting
Practice Note
Distribution of Policyholder Equity in a Demutualization
Life Financial Reporting Committee practice note regarding the distribution of policyholder equity in a demutualization.
Topics: Financial Reporting