Tax accounting for insurance companies: A comparison of tax accounting under generally accepted and statutory accounting principles

Tax accounting for insurance companies 2010
Download Tax accounting for insurance companies 2010

The Tax Accounting for insurance companies: A comparison of tax accounting under generally accepted and statutory accounting principles addresses the key provisions of FAS 109 (now ASC 740) and SSAP No. 10R.

The monograph highlights the following:
  • The impact of SSAP No. 10R on statutory tax provisions
  • The general and expanded deferred tax asset admissibility tests
  • Disclosure requirements
  • Internal controls as they relate to the tax function