Insurance Accounting

S-X Article 7
Financial Statements

S-X 1-02(m)
Insurance holding company defined

S-K 801(f)

Securities Act -- Guide 6
Property-casualty insurance underwriters

S-K 802(d)

Securities Act -- Guide 4
Property-casualty insurance underwriters

Regulation S-X Items:

S-X 4-08(e)
Notes to financials - Restrictions on payment of dividends
S-X 4-08(m)
Notes to financials -
Repurchase and reverse repurchase agreements
S-X 12-16
Supplemental information
S-X 12-17
Reinsurance
S-x 12-18
Supplemental information - Property-casualty underwriters

FASB Statements

FASB 120 1995

Mutual Life Insurance Enterprises / Long-Duration Participating Contracts

Amends FASB 60, 97, 113 and FIN 40
FASB summary
FASB status

FIN 40 1993

Applicability of Generally Accepted Accounting Principles to Mutual Life Insurance and Other Enterprises

Interprets FASB 12, 60, 97 and 113
FASB summary
FASB status

FASB 113 1992

Reinsurance of Short-Duration and Long-Duration Contracts

FASB 97 1987

Accounting and Reporting by Insurance Enterprises

Amends FASB 5 and 32
FASB summary
FASB status

FASB 5 1975
Accounting for Contingencies

FASB Staff Position 97-1 2004

Accrual of an Unearned Revenue Liability

FASB 60 1982

Accounting and Reporting by Insurance Enterprises

SAB 103

Topic 5.N Discounting by property-casualty insurers
Topic 5.W Reserves fro unpaid claim costs
Topic 6.G.1.a Selected quarterly financial data

Accounting FAQs
March 2001

Topic II.L Industry Guide 6

Foreign private issuers
May 2001

Finite Risk Insurance

FASB to study "finite risk" insurance
Article

Receipt of insurance proceeds

FIN 30 1979

Involuntary Conversions of Nonmonetary Assets to Monetary Assets
Interprets APB 29
FASB summary
FASB status

Related Topics

Accounting Issues

Finite Risk Insurance

Clear Gif