Tax accounting for insurance companies

October 2012

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At a glance

This paper discusses the important changes to income tax accounting under statutory accounting principles (SAP), including accounting for uncertain tax positions, which became effective on January 1, 2012.

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A comparison of tax accounting under generally accepted and statutory accounting principles — 2012 and beyond

This paper discusses the important changes to income tax accounting under statutory accounting principles (SAP), including accounting for uncertain tax positions, which became effective on January 1, 2012.