A Clear target

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      <subfield code="a">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. </subfield>
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