Financial Reporting Resource Center: Insurance

Financial Reporting Insights articles

• 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)
• Proposed delayed effective dates for long-duration insurance contracts
• Updated Life and Health Insurance Entities Audit and Accounting Guide
• Accounting guidance for long-duration insurance contracts

White papers and other resources

• 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