GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...

Discover the crucial differences between pro forma and GAAP financial statements. Learn why companies use both and the ...

Use of Estimates in the Preparation of the Financial Statements The preparation of nancial statements in conformity with NAIC SAP requires management to make estimates and assumptions that affect the ...

This Global Financial Stability Note studies the growing trend of private equity (PE) investments into the life insurance industry. PE companies’ investments in life insurers are integral to their ...