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Accounting Standards Investment Generally Accepted Accounting Procedures

Cadwalader, Wickersham & Taft LLP

NAIC Provides Helpful Guidance on the Accounting Treatment for Insurance Company Investments in CRTs

At its Summer National Meeting in Chicago (August 12-15, 2024), the NAIC announced important guidance relating to the statutory accounting treatment of insurance companies’ investments in bank credit risk transfer (“CRT”)...more

Mayer Brown Free Writings + Perspectives

The SEC’s Acting Chief Accountant’s Perspective

Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors - On March 9, 2022, the Office of the Chief Accountant (“OCA”), released a statement regarding assessing the materiality of financial...more

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