KPMG's guidance and publications including discussion and analysis of significant issues related to the insurance industry.

Long-duration contracts

KPMG's guidance on ASU 2018-12 and how these changes significantly affect legacy US GAAP.


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ASU 2018-12 changes how entities recognize, measure, present and disclose long-duration contracts issued by an insurance entity.
Executive Summary: KPMG's Long-Duration Contracts Handbook

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