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The appropriate GAAP accounting principles for investments in debt and equity securities by an insurance enterprise are discussed in the investment-specific sections of the FASB's Codification with incremental guidance specific to insurers provided in ASC 944-310, ASC 944-320, ASC 944-325, ASC 320-10-S99, ASC 944-360, and CG 4.
The FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities in January 2016 and ASU 2016-13, Credit Losses: Measurement of Credit Losses on Financial Instruments in June 2016. For information on these ASUs see PwC’s LI guide. The guidance in this ARM section remains applicable until an entity adopts the new guidance in ASU 2016-13.
The accounting for equity securities by an insurance enterprise is consistent with ASC 321.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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