ASC 944 — Financial Services — Insurance
Premium recognition; loss reserves; reinsurance; long-duration contracts (LDTI)
NumberASC 944
FrameworkUS GAAP (ASC)
IssuerFASB
NotesASU 2018-12 LDTI effective 2023
OfficialOfficial Page
Related Accounting Types
- Banking and Insurance Accounting(Primary)
External Links
- Insurance reserve — Wikipedia