Insurance contracts

Accounting for insurance contracts? PwC can help you navigate the existing and new accounting for insurance contracts by insurance and reinsurance entities. Insurers are likely to face major changes as they implement FASB’s new standard on long-duration insurance contracts.

Where should I start?

Where should I start?

30 November 2021

About the Insurance contracts guide

PwC is pleased to offer our updated Insurance contracts guide addressing accounting by insurance and reinsurance entities for insurance contracts.

In summary...

  • Addresses accounting for insurance contracts under the new insurance standard.
  • Updated for the latest developments on long-duration contract accounting.
  • Information on market risk benefits and reinsurance contracts has been added.
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US Insurance guide

06 October 2021

PwC insights on the National Association of Insurance Commissioners (NAIC)

PwC prepares a summary three times a year on regulatory developments after the National Association of Insurance Commissioners (NAIC) meets in conferences.

In summary...

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US PwC insights

12 May 2021

NAIC Spring 2021 Newsletter

The National Association of Insurance Commissioners met in March and April in virtual Spring National Meetings. This newsletter contains information on activities that occurred in meetings since January 2021, with a focus on the virtual National Meetings and subsequent conference calls through April 30.

In summary...

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US PwC insights

31 January 2021

13.1 Statutory accounting and reporting overview

Insurance companies and health maintenance organizations (collectively referred to as reporting entities) file quarterly and annual financial

In summary...

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US Insurance Guide 13.1

17 September 2020

NAIC Summer Update - Webcast replay

In this webcast, Jean Connolly will summarize the recent developments of the short and long-term projects of the NAIC with a focus on decisions reached at the 2020 NAIC Summer National Meeting.

In summary...

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US Webcast

31 March 2020

9632 Insurance: Accounting and regulatory reporting by insurance entities for insurance contracts

This section addresses accounting and reporting of the insurance industry including topics of financial statements of mutual companies, statutory and GAAP accounting practices, separate accounts, income taxes, and SEC financial reporting.

In summary...

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US Insurance for insurers ARM 9632

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Helpful links

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Insights from PwC
16 December 2021

LDTI Assumption Updates - Challenge and Opportunity

LDTI provides a unique opportunity for insurance companies to revamp antiquated processes and analyses and present a vision of what the future of experience study and assumption management may look like.

Read more US Insurance

Helpful links

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This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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