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About CAS
The Casualty Actuarial Society is a professional organization whose purpose is the advancement of the body of knowledge of actuarial science applied to property, casualty, and similar risk exposures.
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Author Archives: Marc Oberholtzer
FASB Board Proposes Changes to P&C Insurance Company Disclosures
Since 2008, the Financial Accounting Standards Board (FASB) has been working alongside the International Accounting Standards Board (IASB) on revisiting the United States Generally Accepted Accounting Principles (US GAAP) accounting model for insurance contracts. While the IASB appears to be moving ahead with fundamental changes to insurance contract accounting under International Financial Reporting Standards (IFRS), … Read more
Posted in Communications, Future of the Profession, Regulation and tagged Disclosures, FASB, Financial Accounting Standards Board, Financial Statement, US GAAP.