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).
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