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Revenue Recognition for Insurance Contracts—Part 3

Revenue Recognition for Insurance Contracts—Part 3 This is the third in a series of articles about revenue recognition for insurance contracts. The articles address revenue recognition for those ...
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Description: This is the third in a series of articles about revenue recognition for insurance contracts. The articles address revenue recognition for those contracts that are measured by the building blocks approach under the emerging new standards for insurance that are being developed by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) of the United States.
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- Authors: James Milholland
- Date: Jan 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]

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Revenue Recognition for Insurance Contracts—Part 3