The FASB has established generally accepted accounting principles ("GAAP") and financial reporting standards for the insurance industry. Such accounting guidance can be found in ASC 944, Financial Services - Insurance. For further information refer to IG 1, Overview and scope of insurance accounting, and IG 2, Classification of insurance contracts.
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide