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Insurance

Insurance (umbrella)

Related Publications

Insurance — Accounting and Financial Reporting Update (December 2019)

Dec 05, 2019

The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to insurance entities. The most notable standard-setting development for insurers in 2019 was the FASB’s issuance in November of ASU 2019-09. The amendments in ASU 2019-09 give certain companies a one-year deferral of the effective date of ASU 2018-12, which makes targeted improvements to the accounting for long-duration contracts issued by insurance entities. The FASB also issued an ASU in November 2019 that delays certain effective dates of its major standards on credit losses, derivatives and hedging, and leases.

Insurance Spotlight — FASB defers effective dates of targeted improvements to the accounting for long-duration contracts

Nov 27, 2019

This Insurance Spotlight summarizes ASU 2018-12’s new effective dates as a result of ASU 2019-09.

Insurance — Accounting and Financial Reporting Update (2018)

Jan 18, 2019

The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to entities in the insurance sector.

Insurance Spotlight — FASB makes targeted improvements to the accounting for certain long-duration insurance contracts

Aug 21, 2018

This Insurance Spotlight highlights key aspects of the targeted improvements to the accounting for long-duration insurance contracts. A summary of new disclosures required by ASU 2018-12 is provided in the appendix.

Insurance — Accounting and Financial Reporting Update (2017)

Jan 24, 2018

The January 2018 edition of our annual update highlights selected accounting and reporting developments that may be of interest to entities in the insurance sector. Among other topics, the publication discusses (1) the guidance on accounting for short-duration insurance contracts, (2) the FASB’s continued deliberation of its proposed targeted improvements to the accounting for long-duration insurance contracts, (3) the issuance of targeted improvements to hedge accounting, and (4) the new leasing and revenue recognition standards.

Insurance — Accounting and Financial Reporting Update (2016)

Jan 19, 2017

The ninth edition of our annual update highlights selected accounting and reporting developments that may be of interest to insurance entities. Among other topics, the publication discusses (1) proposed improvements to the accounting for long-duration insurance contracts, (2) the new guidance on short-duration insurance contract disclosures, and (3) the SEC’s continued focus on rulemaking, particularly in connection with its efforts to complete mandated actions under the Dodd-Frank Act.

Insurance Spotlight — FASB proposes improvements to the accounting for long-duration contracts

Oct 07, 2016

This Insurance Spotlight highlights key aspects of the FASB's proposed Accounting Standards Update that would make targeted improvements to the accounting for long-duration insurance contracts.

Insurance — Accounting and Financial Reporting Update (2015)

Feb 12, 2016

The eighth edition of this annual update highlights the year’s accounting and reporting developments that apply to insurance entities.

Insurance Spotlight — FASB issues new disclosure requirements for short-duration insurance contracts

May 26, 2015

This Insurance Spotlight discusses FASB Accounting Standards Update No. 2015-09, "Disclosures About Short-Duration Contracts," and its new disclosure requirements for short-duration insurance contracts. The Spotlight also highlights key issues and potential challenges that insurance entities may face as a result of those requirements.

Insurance — Accounting and Financial Reporting Update (2014)

Dec 09, 2014

The seventh edition of this annual update highlights the year’s accounting and reporting developments that apply to insurance entities.

Insurance — Accounting and financial reporting update (2013)

Dec 30, 2013

The sixth edition of the annual update highlights the year’s accounting and reporting developments that apply to the insurance sector.

Insurance — Accounting and financial reporting update (2012)

Dec 17, 2012

This annual update highlights the specialized accounting and reporting considerations applicable to insurance companies.

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