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A Clear target

Recurso electrónico / Electronic resource
MARC record
Tag12Value
LDR  00000cab a2200000 4500
001  MAP20190020886
003  MAP
005  20190709110311.0
008  190705e20190307usa|||p |0|||b|eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎214
1001 ‎$0‎MAPA20190009362‎$a‎Jaros, Tom
24512‎$a‎A Clear target‎$c‎Tom Jaros
300  ‎$a‎4 p.
520  ‎$a‎The Financial Accounting Standards Board (FASB) issued a new Accounting Standards Update (ASU) in August 2018 to improve financial reporting for insurance companies that issue long-duration contracts such as life insurance and annuities. According to FASB, the objective of the ASU is to improve, simplify, and enhance the financial reporting of long-duration contracts, by providing financial statement users with useful information in a timely and transparent manner. How close the ASU comes to meeting that goal will be seen after implementation in 2021but read on for what we can watch for in the run-up to the new standard taking effect.
650 4‎$0‎MAPA20080584290‎$a‎Contrato de seguro
650 4‎$0‎MAPA20080607418‎$a‎Normas de contabilidad
650 4‎$0‎MAPA20080609863‎$a‎Contabilidad financiera
650 4‎$0‎MAPA20080606718‎$a‎Información financiera
650 4‎$0‎MAPA20080590567‎$a‎Empresas de seguros
651 1‎$0‎MAPA20080638337‎$a‎Estados Unidos
7102 ‎$0‎MAPA20190009553‎$a‎The Financial Accounting Standards Board (FASB)
7730 ‎$w‎MAP20190020794‎$t‎Contingencies : American Academy of Actuaries‎$d‎Washington : American Academy of Actuaries, 2019-2024‎$g‎07/03/2019 Año 2019 - March-April , p. 20-23