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Learning Level
GAAP Debt Security Accounting: Held-to-Maturity
Learn how to account for and present debt securities classified as held-to-maturity in the financial statements in accordance with GAAP.
Direct and Assumed Premium
Learn how to account for written and earned premium on a direct and assumed basis, including cash collection considerations.
GAAP & SAP Surplus Notes
Learn how to account for and present surplus notes in the financial statements in accordance with GAAP and SAP.
Ceded Premium
Learn how to account for ceded premium associated with a reinsurance agreement obtained by an Insurance Company.
