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FASB Accounting Standards Codification Manual

9XX Financial Services

944 Financial Services—Insurance

605 Revenue Recognition

ASC 944-605-20 Glossary

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605 Revenue Recognition

ASC 944-605-20 Glossary

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Acquisition Costs Binder Date Ceding Entity Claim Contract Period Cost Recovery Method Coverage Deposit Method Front-End Fees Gross Premium In Force Initiation or Front-End Fees Insurance Risk Liability for Future Policy Benefits Life Insurance Entity Morbidity Mortality Mortgage Guaranty Insurance Entity Net Premiums Open Year Method Prepaid Reinsurance Premiums Probable Prospective Reinsurance Reinsurance Reinsurance Recoverable Reinsurer Retroactive Reinsurance Settlement Period Timing Risk Underwriting Risk Whole-Life Contract

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