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Insurance

Insurance

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Insurance — Accounting and Financial Reporting Update (November 30, 2020)

The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to insurance entities. The most notable standard-setting development for insurers in 2020 was the FASB’s decision to defer the effective date of ASU 2018-12 for all insurance entities by one year and to amend the ASU’s early application provisions.

Deloitte Authored Content

Insurance Spotlight — FASB Tentatively Decides to Propose a One-Year Deferral of the Effective Date of Targeted Improvements to the Accounting for Long-Duration Contracts (June 2020)

This Insurance Spotlight highlights tentative decisions reached by the FASB at its June 10, 2020, Board meeting.

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Insurance — Accounting and Financial Reporting Update (November 30, 2020)Insurance Spotlight — FASB Tentatively Decides to Propose a One-Year Deferral of the Effective Date of Targeted Improvements to the Accounting for Long-Duration Contracts (June 2020)Insurance Spotlight — FASB Tentatively Decides to Propose a One-Year Deferral of the Effective Date of Targeted Improvements to the Accounting for Long-Duration Contracts (June 2020)Insurance Spotlight — FASB Defers Effective Dates of Targeted Improvements to the Accounting for Long-Duration Contracts (November 2019)