Centro de Documentación de Fundación MAPFRE

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<title>Clear target</title>
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<namePart>Jaros, Tom</namePart>
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<namePart>The Financial Accounting Standards Board (FASB)</namePart>
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<abstract displayLabel="Summary">The 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. </abstract>
<note type="statement of responsibility">Tom Jaros</note>
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<topic>Información financiera</topic>
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<topic>Empresas de seguros</topic>
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<title>Contingencies : American Academy of Actuaries</title>
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<publisher>Washington : American Academy of Actuaries, 2019-</publisher>
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<identifier type="local">MAP20190020794</identifier>
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<text>07/03/2019 Año 2019 - March-April , p. 20-23</text>
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A Clear target
