Financial Reporting Resource Center: Insurance

Financial Reporting Insights articles

• Long-duration insurance: Proposed deferral and ease of adoption
• Accounting for freestanding insurance contracts under ASU 2016-13
• Updated white paper: Revenue recognition in the insurance industry
• ASUs defer various effective dates (including CECL & leases)
• Updated Life and Health Insurance Entities Audit and Accounting Guide

White papers and other resources

• Optional accounting expedients can make LIBOR transition easier
• Changes to revenue recognition impacting insurance entities
  
• Business combinations: Insurance statutory accounting vs. GAAP
• Short-duration contract disclosures: An overview of ASU 2015-09

Related resources

• Insurance industry practice