FORsights by Matthew Howell
Alert
Oct 29, 2020
Long-Duration Contracts Targeted Improvements – Updating Cash Flow Assumptions in the Net Premium Ratio
Accounting Standards Codification (ASC) Topic 944, Financial Services — Insurance, is the source of authoritative generally accepted…
Article
Oct 08, 2020
FASB Votes to Defer Effective Date and Amend Transition Provisions for ASU 2018-12
On Sept. 30, 2020, the Financial Accounting Standards Board (FASB) voted to affirm its exposed deferral of the effective date of the…
Alert
Sep 20, 2020
Long-Duration Contracts Targeted Improvements – Deferred Acquisition Costs Amortization
Accounting Standards Codification (ASC) Topic 944, Financial Services — Insurance, is the source of authoritative Generally Accepted…
Alert
Jul 09, 2020
FASB Votes to Defer Effective Date of Long-Duration Contracts
On June 10, 2020, the Financial Accounting Standards Board (FASB) met to discuss a deferral of the effective date of Accounting Standards…
Alert
Apr 02, 2020
CARES Act – CECL Implementation not Delayed for Insurers
On Wednesday, March 27, 2020, the U.S. Senate voted unanimously to advance "Phase Three" of a congressional response to the COVID-19…
Alert
Aug 21, 2019
Corporate Governance and Related Disclosure Requirements for Texas Domiciled Insurers
Generally, across all industries - public or private - corporate governance is simply the framework of procedures and structures that…