Practice Note

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

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