Banking and Insurance Accounting
Definition: Industry-specific standards for loan loss reserves, premium recognition, actuarial liabilities
Scope:BroadDifficulty:Difficult
Industry-specific standards for loan loss reserves, premium recognition, actuarial liabilities
StandardsASC 944, IFRS 17, Basel III
CertificationsCPA, FSA, FRM
GeographyGlobal; varies by regulator
Sub-topics (7)
Related Subjects
Components
- Credit Risk and Loan Loss AccountingSub-topic
- Regulatory Capital AccountingSub-topic
- Insurance Reserving and Actuarial AccountingSub-topic
- Reinsurance AccountingSub-topic
- Bank Regulatory ReportingSub-topic
- Investment Company AccountingSub-topic
- Broker-Dealer AccountingSub-topic
Articles (7)
External Links
- Bank accounting — Wikipedia