FORsights by Jim Garner
SEC’s New Pay Versus Performance Rule Updates
The SEC has released additional guidance on the newly effective pay versus performance disclosure rule. Read on for more SEC insights.
Relief on Long-Duration Insurance Transition
ASU 2022-05 will provide optional transition relief as the implementation date for the overhaul of long-duration insurance accounting…
Internal Audit Considerations for CECL – Financial Institutions
Read on for a look at potential risks in estimated credit losses under ASU 2016-13, known as CECL, and sample internal controls to address…
Accounting, Reporting, & Auditing Developments – 2Q 2022
This paper summarizes the accounting, standard setting, and reporting developments for the second quarter that may affect you.
Relief Proposed for Upcoming Insurance Accounting Changes
A FASB proposal would provide optional transition relief as the implementation date for the overhaul of long-duration insurance accounting…
What You Need to Know: Long-Duration Insurance Contracts
This article provides details on ASU 2018-12, which applies to all insurance entities that issue long-duration contracts.