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ASC 944-20, Insurance Activities, provides accounting models for different types of insurance contracts as well as investment contracts that have no significant insurance risk. ASC 825-10 allows a fair value measurement option to be elected instead of the ASC 944 measurement for insurance contracts. This option is an instrument-by-instrument election and may only be made at the time the contract is entered into. See FV 5.3 for discussion of fair value measurements.

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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