PwC comments: Effective date deferral of long-duration insurance standard

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Comment letter , PwC US Sep 20, 2019

PwC comments on FASB proposal to defer the effective date of the FASB’s new insurance standard.

Overview

The FASB recently proposed a deferral of the effective date of the long-duration insurance standard. The proposal establishes new effective dates for certain entities based on two “buckets.” They are (1) SEC filers other than smaller reporting companies (SRCs), as defined by the SEC) and (2) all other companies, including SRCs.

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Heather Horn

Heather Horn

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David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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