Common Practices Relating to FASB Statement 133, Accounting for Derivative Instruments and Hedging Activities, As It Relates to Variable Annuities with Guaranteed Benefits

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Publish Date:

02/01/2007

Category:

Policy & Research

Topics:

Annuities, ASB, Benefits, Financial Reporting

Practice note on common practices relating to FASB Statement 133, accounting for derivative instruments and hedging activities, as it relates to variable annuities with guaranteed benefits.