Accounting for insurance projects?
| Position | FASB News |
The Financial Accounting Standards Board has issued an invitation to comment to help it decide whether there is a need for a project on accounting for insurance contracts and whether it should undertake this project jointly with the International Accounting Standards Board.
If the FASB were to take on this joint project, its objective would be to develop a common standard that would address recognition, measurement, presentation and disclosure requirements for insurance contacts. The project would provide accounting and reporting guidance for both the issuer and the holder...
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