Insurance contracts

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Accounting guide , PwC US

We’ve added a new chapter to our Insurance contracts guide to include perspectives on statutory accounting guidance and insights from recent consultation trends. Read it today.

This guide was partially updated in January 2021.

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).

It also includes a new statutory accounting chapter, which incorporates perspectives on statutory accounting guidance and insights from recent consultation trends.

Downloading the guide onto an iPad

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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