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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP
Codification of Accounting Standards |
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Codification Topic 325 Investments-Other |
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325-10 Overall 325-20 Cost method investments 325-30 Investments in insurance contracts 325-40 Beneficial interests in securitized financial assets |
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Publicly traded company |
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Cash surrender value Certificates Claims stabilization reserve Deferred acquisition cost tax Insurance policy Life settlement contract Policy account balance Probable Surrender charge |
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Beneficial interest Debt security |
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