{"id":2659,"date":"2020-02-16T21:26:46","date_gmt":"2020-02-16T21:26:46","guid":{"rendered":"https:\/\/www.sifm.org\/wp\/?p=2659"},"modified":"2020-02-16T21:34:17","modified_gmt":"2020-02-16T21:34:17","slug":"targeted-improvements-to-the-accounting-for-long-duration-contracts-aicpa-implementation-project","status":"publish","type":"post","link":"https:\/\/www.sifm.org\/wp\/2020\/02\/16\/targeted-improvements-to-the-accounting-for-long-duration-contracts-aicpa-implementation-project\/","title":{"rendered":"Targeted Improvements to the Accounting for Long-Duration Contracts \u2013 AICPA Implementation Project"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2659\" class=\"elementor elementor-2659\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-953cd2b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"953cd2b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb9b861\" data-id=\"eb9b861\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f3dec2 elementor-widget elementor-widget-text-editor\" data-id=\"6f3dec2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>FASB ASU 2018-12:\u00a0<em>Targeted Improvements to the Accounting for Long-Duration Contracts<\/em>, makes targeted improvements to the existing recognition, measurement, presentation and disclosure requirements for long-duration contracts.<br \/><br \/>Kim Kushmerick of the AICPA provides an overview, status updates and implementation issues.\u00a0 The AICPA Financial Reporting Executive Committee and Insurance Expert Panel are developing working drafts of ASU 2018-12 implementation issues.<br \/><br \/>Kim is an associate director in the AICPA\u2019s accounting standards team. She has over 20 years of experience in accounting and auditing. In her role at the AICPA, Kim is responsible for managing the AICPA Insurance Expert Panel and NAIC Task Force, and also liaising with the FASB, NAIC and SEC Staff on insurance issues.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1a37f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1a37f4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11b5c4e\" data-id=\"11b5c4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1cbec97 elementor-widget elementor-widget-text-editor\" data-id=\"1cbec97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>About SIFM<\/strong><\/p><p>SIFM is an exclusive network of insurance financial professionals from global insurance, reinsurance companies, public accounting firms and their servicing organizations. Membership grants exclusive access to our network of industry peers, resources and expert knowledge.<\/p><p>For more information contact: Diane Mensinger (973 303 6297) or visit SIFM.org.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>FASB ASU 2018-12:&nbsp;Targeted Improvements to the Accounting for Long-Duration Contracts, makes targeted improvements to the existing recognition, measurement, presentation and disclosure requirements for long-duration contracts. Kim Kushmerick of the AICPA provides an overview, status updates and implementation issues.&nbsp; The AICPA Financial Reporting Executive Committee and Insurance Expert Panel are developing working drafts of ASU 2018-12 [&hellip;]<\/p>\n","protected":false},"author":1019,"featured_media":2660,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Targeted Improvements to the Accounting for Long-Duration Contracts \u2013 AICPA Implementation Project - SIFM Conference<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sifm.org\/wp\/2020\/02\/16\/targeted-improvements-to-the-accounting-for-long-duration-contracts-aicpa-implementation-project\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Targeted Improvements to the Accounting for Long-Duration Contracts \u2013 AICPA Implementation Project - SIFM Conference\" \/>\n<meta property=\"og:description\" content=\"FASB ASU 2018-12:&nbsp;Targeted Improvements to the Accounting for Long-Duration Contracts, makes targeted improvements to the existing recognition, measurement, presentation and disclosure requirements for long-duration contracts. 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