Accounting and Reporting by Insurance Enterprises

Status

Issued:
June 1982

Affected by:
Paragraph 6 amended by FAS 97, paragraph 29; FAS 120, paragraph 7; and FAS 163 paragraph C1
Paragraph 12 deleted by FAS 145, paragraph 9(e)
Paragraph 15 replaced by FAS 97, paragraph 30
Paragraph 19 amended by FAS 149, paragraph 32, and FAS 157, paragraph E8
Paragraphs 38 through 40 and 60(f) deleted by FAS 113, paragraph 29
Paragraph 42 amended by FAS 160, paragraph C6
Paragraph 45 replaced by FAS 115, paragraph 127(a)
Paragraph 45 amended by FAS 124, paragraph 107(a)
Paragraph 46 replaced by FAS 115, paragraph 127(b), and FAS 124, paragraph 107(b)
Paragraph 46 amended by FAS 133, paragraph 528(a), and FAS 135, paragraph 4(m)
Paragraph 47 amended by FAS 114, paragraph 23
Paragraph 48 amended by FAS 121, paragraph 28, and FAS 144, paragraph C28
Paragraph 49 replaced by FAS 91, paragraph 26
Paragraph 50 amended by FAS 97, paragraph 28; FAS 115, paragraph 127(c); FAS 133 paragraph 528(b); and FSP FAS 115-2/FAS 124-2, paragraph A1
Paragraph 51 amended by FAS 115, paragraph 127(d)
Paragraphs 55 and 60(i) replaced by FAS 96, paragraph 205(r), and FAS 109, paragraph 288(t)
Paragraphs 56 through 58, 60(j), and footnote 8 deleted by FAS 96, paragraph 205(r), and FAS 109, paragraph 288(t)
Paragraph 59 amended by FAS 109, paragraph 288(t)
Paragraphs 59A through 59E added by FAS 141(R), paragraph E16
Paragraph 59D amended by FSP FAS 141(R)-1, paragraph A3
Footnote 4a added by FAS 149, paragraph 32, and deleted by FAS 157, paragraph E8
Footnote 7 deleted by FAS 115, paragraph 127(c)

Other Interpretive Pronouncements:
FIN 40
FTB 84-3 (Superseded by FAS 96 and FAS 109)

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements:
SOP 94-5
SOP 94-6
SOP 97-3
SOP 98-7
SOP 00-3
PB 8
PB 15

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
No EITF Issues

Interpreted by:
No EITF Issues

Related Issues
Related Issues:EITF Issues No. 92-9, 93-6, and 93-14 and Topics No. D-35, D-41, and D-54


______________________
^*Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.
^†Note: Amendments as a result of the issuance of FAS 160 are effective for fiscal years and interim periods within those fiscal years, beginning on or after 12/15/08, for all entities that prepare consolidated financial statements (except for not-for-profit organizations).
^‡Note: Amendments as a result of the issuance of FAS 163 are effective for financial statements issued for fiscal years beginning after 12/15/08 and interim periods within those fiscal years.


Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides