Insurance contracts

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Accounting guide , PwC US

We’ve updated our Insurance contracts guide for new insights related to the accounting under the new long duration guidance in ASU 2018-12.

This guide was fully updated in September 2020.

PwC’s updated accounting guide, Insurance contracts, addresses the accounting by insurance and reinsurance entities for insurance contracts under US GAAP. It includes guidance on recognition, measurement, presentation, and disclosure for short duration and long duration contracts under the new long duration standard (ASU 2018-12).

Downloading the guide onto an iPad

  1. Click on the button below to open document:
    Insurance contracts
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

Contact us

Tom Barbieri

Tom Barbieri

Deputy Chief Accountant, National Professional Services Group, PwC US

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