Select Category
Learning Level
GAAP & SAP Surplus Notes
Learn how to account for and present surplus notes in the financial statements in accordance with GAAP and SAP.
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.
GAAP Debt Security Accounting: Impairment
Learn basic accounting for considering other-than-temporary impairment (OTTI) for debt securities under GAAP.
Statutory Accounting for Nonadmitted Assets
Learn what a nonadmitted asset is according to SAP guidance, and how to account for them in financial statements and NAIC Annual Statement.
