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Guidance |
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ASC 805-30-55-3 through ASC 805-30-55-5
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Requiring acquisition accounting for combinations of mutual entities
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Considering insurance contracts acquired in a business combination as new contracts for measurement and accounting purposes
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Carrying forward the acquiree’s classification of an acquired contract as an insurance or reinsurance contract or a deposit contract (and thus not evaluating whether the contracts transfer significant insurance risk)
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Recognizing the fair value of the assets and liabilities arising from the rights and obligations of the insurance contract in two components
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Requiring contingent commissions and claim liability guarantees to be accounted for in the same manner as other non-insurance contract contingencies
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ASC 944-805-35-1 through ASC 944-805-35-3
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Requiring subsequent measurement of acquired insurance contract intangible assets (or other liability) on a basis consistent with the related insurance or reinsurance liability
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