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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part I: Context
In 2018, the Financial Accounting Standards Board (FASB) adopted significant revisions to the U.S. GAAP ... Update (ASU) 2018-12. The title of ASU 2018-12 is “Targeted Improvements to the Accounting for Long-Duration ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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Medicare Supplement and FASB’s Long-Duration Targeted Improvements Project Part II: Conclusions
In 2018, the Financial Accounting Standards Board (FASB) adopted significant revisions to the U.S. GAAP ... Update (ASU) 2018-12. The title of ASU 2018-12 is “Targeted Improvements to the Accounting for Long-Duration ...- Authors: Rowen Bell
- Date: Aug 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: Health Watch
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Health & Disability; Health & Disability>Health insurance
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LDTI Disclosures—Average Duration and Interest
Interest This article highlights the fact that new requirements for disclosure of average liability duration ... diversity in practice. It also recognizes that elements of the new disclosure requirements will enable financial ...- Authors: Steven Malerich, Charles K Chacosky
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]