№ lp_2_1_03040
File format: docx
Character count: 46260
File size: 91 KB
Agenda submission form detailing guidance and accounting standards for separate account assets measured at book value and the reporting of transfers and related operations.
Year:
2022
Region / City:
United States
Subject:
Accounting guidance for separate accounts
Document Type:
Agenda submission form
Organization / Agency:
NAIC – National Association of Insurance Commissioners
Author:
NAIC Staff
Target Audience:
Insurance companies and accounting professionals
Related Standards:
SSAP No. 56 – Separate Accounts, SSAP No. 50 – Classification of Insurance or Managed Care Contracts, SSAP No. 52 – Deposit-Type Contracts
Purpose:
Clarification of accounting treatment for assets reported at book value in separate accounts
Key Issues:
Transfers between separate and general accounts, recognition of gains/losses, net investment income, policyholder contracts
Price: 8 / 10 USD
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2023
Region / City:
National
Theme:
Statutory Accounting Principles, Asset-Backed Securities
Document Type:
Regulatory Guidance
Organization / Institution:
National Association of Insurance Commissioners
Author:
NAIC
Target Audience:
Insurance entities, accountants, financial analysts
Effective Period:
Beginning Jan. 1, 2025
Approval Date:
Not specified
Amendment Date:
Not specified
Hearing Date:
2020 Spring National Meeting
Location:
2020 Spring National Meeting
Deadline for Written Notice of Intent to Speak:
January 31, 2020
Deadline for Receipt of Written Comments:
January 31, 2020
Year:
2019
Region / City:
Kansas City, MO
Subject:
Accounting Principles
Document Type:
Exposure Draft
Organization:
Statutory Accounting Principles Working Group (SAPWG)
Author:
National Association of Insurance Commissioners (NAIC)
Target Audience:
Individuals and organizations involved in statutory accounting
Effective Date:
January 1, 2001; Substantive revisions - TBD
Date of Adoption:
September 20, 1994
Date of Modification:
TBD
Year:
2020
Organization:
NAIC
Document type:
Agenda Submission Form
Topic:
SSAP No. 97 – Investments in Subsidiary, Controlled and Affiliated Entities
Scope:
Foreign and noninsurance SCA entities, paragraphs 8.b.ii and 8.b.iv
Issue:
Negative equity valuation under statutory accounting adjustments
Relevant paragraphs:
8.b.ii, 8.b.iv, 9, 13.e
Industry feedback:
Consideration of negative equity outcomes and foreign jurisdiction independence
Review period:
Last 3 years of SCA filings
Reference standards:
SSAP No. 5R, SSAP No. 6, SSAP No. 16R, SSAP No. 19, SSAP No. 20, SSAP No. 21R, SSAP No. 29, SSAP No. 68, SSAP No. 105R
Year:
2024
Region / City:
United States
Theme:
Risk-sharing provisions of the Affordable Care Act
Document Type:
Regulatory Agenda Item
Organization / Institution:
NAIC Statutory Accounting Principles Working Group
Author:
Sherry Gillespie
Target Audience:
Regulatory bodies, insurance industry professionals
Period of Validity:
Indefinite
Approval Date:
February 1, 2024
Date of Changes:
None
Year:
2020
Region / City:
United States / Kansas City
Theme:
Statutory Accounting Principles, Asset-Backed Securities
Document Type:
Exposure Draft
Organization / Institution:
National Association of Insurance Commissioners
Author:
Interested parties in statutory accounting principles
Target Audience:
Investment professionals, accountants, insurance industry stakeholders
Effective Period:
Ongoing
Approval Date:
July 31, 2020
Date of Changes:
N/A
Year:
2019
Country:
United States
Field:
Statutory Accounting
Document Type:
Working Group Agenda Submission Form
Organization:
National Association of Insurance Commissioners
Working Group:
Statutory Accounting Principles (E) Working Group
Author:
Jake Stultz
Related Standard:
SSAP No. 103R—Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Subject:
Wash sale disclosure requirements for financial asset transactions
Regulatory Context:
U.S. GAAP; definitions referenced from U.S. Securities and Exchange Commission and Internal Revenue Service
Entities Concerned:
Property and Casualty, Life, and Health insurers
Approval Activity:
Agenda item moved to active listing on August 3, 2019
Purpose:
Proposed clarification of disclosure requirements for wash sale transactions crossing reporting period end dates
Document Date:
June 2019
Status:
Exposure draft revisions considered by the Statutory Accounting Principles (E) Working Group
Year:
2022
Region / City:
United States
Topic:
Statutory Accounting Principles
Document Type:
Agenda Item
Organization:
Statutory Accounting Principles (E) Working Group
Author:
NAIC Staff
Target Audience:
Insurance Regulatory Bodies, Accounting Professionals
Effective Period:
Ongoing
Approval Date:
May 24, 2022
Amendment Date:
December 13, 2022
Note:
Year
Year:
2018
Region / City:
Maryland
Subject:
Stormwater Management, Environmental Regulation
Document Type:
General Permit
Agency:
Maryland Department of the Environment
Author:
Not specified
Target Audience:
MS4 system owners and operators
Period of Validity:
October 31, 2018 - October 30, 2023
Approval Date:
October 31, 2018
Amendment Date:
Not specified
Year:
2025
Region / City:
New York
Topic:
Valuation Reserves
Document Type:
Supplementary Report
Organization:
NYSDFS (New York State Department of Financial Services)
Author:
Not specified
Target Audience:
Domestic Insurance Companies
Effective Period:
Year 2025
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
2019
Region / city:
Not specified
Theme:
Pension Risk Transfer, Separate Account Disclosure
Document type:
Agenda Item Submission
Institution:
Statutory Accounting Principles (E) Working Group
Author:
Not specified
Target audience:
Regulators, Insurers, Pension Providers
Period of validity:
Not specified
Approval date:
Not specified
Date of amendments:
Not specified
Year:
2026
Region / city:
Overland Park, KS
Theme:
Business program accreditation
Document type:
Application letter
Institution:
Accreditation Council for Business Schools and Programs
Author:
Dr. Steve Parscale
Target audience:
Educational institutions applying for accreditation
Period of validity:
Not specified
Approval date:
Not specified
Modification date:
Not specified
Contextual description:
A formal application letter for candidacy status for business and separate accounting program accreditation by the Accreditation Council for Business Schools and Programs.
Year:
2024
Region / City:
United States
Topic:
Child Health Assistance, Medicaid, Continuous Eligibility
Document Type:
State Plan Page
Agency / Institution:
Centers for Medicare & Medicaid Services (CMS)
Author:
N/A
Target Audience:
State Medicaid and CHIP administrators
Period of Validity:
2024
Approval Date:
January 1, 2024
Date of Modifications:
N/A
Year:
2016
Region / City:
County with a population of more than three million persons
Theme:
Tax law
Document type:
Statute
Institution:
County treasurer
Author:
Not specified
Target audience:
Holders of certificates of purchase
Period of validity:
Not specified
Approval date:
June 1, 2016
Amendment date:
Not specified
Year:
2015
Region / city:
United States
Theme:
Healthcare, Abortion Services
Document Type:
Government Report
Organization / institution:
Centers for Medicare and Medicaid Services (CMS)
Author:
Centers for Medicare and Medicaid Services (CMS)
Target Audience:
Qualified Health Plan Issuers, Insurance Regulators
Period of validity:
Ongoing
Approval Date:
February 27, 2015
Date of Changes:
N/A
Year:
2022
Region / City:
Lower Bents Farm, S17 3AZ
Topic:
Land ownership, property division
Document type:
Design & Access Statement
Author:
Not specified
Target audience:
Not specified
Period of validity:
Not specified
Approval date:
05/09/22
Modification date:
Not specified
Note:
Context description
Year:
2023
Region / City:
South Bank, London
Subject:
Chemistry
Document Type:
Revision Paper
Institution:
Oasis Academy South Bank
Author:
Oasis Academy South Bank
Target Audience:
Year 11 students
Period of Use:
2023 academic year
Approval Date:
Not specified
Date of Changes:
Not specified
Note:
Year
Year:
2026
Subject:
Biology, Chemistry, Physics
Qualification:
GCSE OCR
Type:
Educational workbook
Target audience:
Secondary school students
Contents:
Practical experiments and quizzes on physiology, biological molecules, species identification, titration, electrical circuits, and wave frequency
Publisher:
OCR
Contact email:
[email protected]
Website:
www.ocr.org.uk
Year:
2024
Region / City:
United Kingdom
Subject Area:
Science
Document Type:
Revision Schedule
Institution:
AQA
Author:
AQA Science Team
Target Audience:
GCSE Students
Duration:
2024 Academic Year
Approval Date:
N/A
Last Updated:
N/A