Tax reform impacts: Financial statement example 2018 year-end disclosures for insurance organizations

Authored by Carrie Small, Daniel Buttke and Amar Kothapalli.

Help your insurance organization prepare for the filing deadline for annual financial statements with example financial statement disclosures for your 2018 year-end reporting. This easy to use sample disclosures document includes both U.S. generally accepted accounting principles (GAAP) and Statutory accounting standards.

Included in this document are sample footnote disclosure language for 2018 year-end reporting purposes, such as:

  • Measurement period adjustments under Staff Accounting Bulletin (SAB) 118
  • Adoption of Accounting Standards Update (ASU) 2018-02 during 2018
  • Additional elements under the Federal Tax Cuts and Jobs Act (TCJA) - NAIC Interpretation (INT) 18-03
  • And more

Download the example disclosures >