№ files_lp_4_process_1_24366
Agenda submission document from a regulatory accounting working group outlining proposed revisions to statutory accounting guidance concerning disclosure of wash sale transactions involving financial assets across reporting period end dates.
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
Price: 8 / 10 USD
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