SOP issued on accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts, separate accounts.
Position | Accounting & auditing news - Statement of Position - Brief Article |
Statement of Position No. 03-1, Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long-Duration Contracts and for Separate Accounts (No. 014936CPA07), will be issued this month. The SOP provides guidance on accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts, including: separate account presentation; accounting for an insurance enterprise's interest in a separate account; transfers to separate accounts; valuation of liabilities; accounting for contracts with death or other insurance benefit features; accounting for contracts that provide...
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