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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 405 Liabilities |
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405-10 Overall 405-20 Extinguishments of liabilities 405-30 Insurance-related assessments |
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In-force policies Incurred losses Involuntary pools Life, annuity, and health insurance entities Obligated to write Premium tax offsets Premiums written Property and casualty insurance entity |
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