Ref #2015-20
Statutory Accounting Principles Working Group
Maintenance Agenda Submission Form
Form A
Issue: Placement Revisions to the AP&P Manual
Check (applicable entity):
P/C
Life
Health
Modification of existing SSAP
New Issue or SSAP
Description of Issue: As part of the efforts to continuously make modifications to the Accounting
Practices & Procedures Manual to make the publication more user-friendly for regulators, companies and
other users of the manual; this agenda item proposes placement revisions to the AP&P Manual, which
will not impact existing authoritative literature. The placement revisions are primarily related to the
publication of issue papers within the AP&P Manual (Appendix E).
As expressed in the Statutory Hierarchy of the Preamble, issue papers are not considered authoritative
literature. The purpose of their inclusion in the AP&P manual is to provide a historical reference of
adopted issue papers and their substantive revisions to authoritative literature. As adopted issue papers are
not updated after adoption, staff is proposing that issue papers be removed from Appendix E of the AP&P
Manual (book version only) and maintained on the “Updates to the AP&P Manual” section of the
Statutory Accounting Principles (E) Working Group Webpage. Refer to Exhibits A and B for proposed
revisions.
In addition, for Issue Paper 99—Nonapplicable GAAP Pronouncements, staff is proposing a placement
revision to transfer the contents of this issue paper to Appendix D of the AP&P Manual. As expressed in
the Statement of Concepts, Statutory Accounting Principles (SAP) utilizes the framework established by
Generally Accepted Accounting Principles (GAAP). Appendix D includes GAAP pronouncements that
have been considered or are pending consideration in the development of SAP. Further, all GAAP
pronouncements outlined in Issue Paper 99 have also been addressed throughout the sections of Appendix
D. As such, staff is recommending this placement revision so GAAP pronouncements considered for SAP
are documented within Appendix D. Refer to Exhibit C for proposed revisions.
Existing Authoritative Literature: The proposed revisions to the Manual are detailed in Exhibit A-C.
Activity to Date (issues previously addressed by SAPWG, Emerging Accounting Issues WG, SEC,
FASB, other State Departments of Insurance or other NAIC groups): None
Information or issues (included in Description of Issue) not previously contemplated by the
SAPWG: None
Staff Recommendation: It is recommended that the Working Group move this agenda item to the
nonsubstantive active listing and expose proposed nonsubstantive revisions to the AP&P Manual as
detailed in Exhibits A-C.
Note: Although nonsubstantive revisions are shown as tracked changes, it is proposed that the revisions in
Exhibits A-C not be shown as marked. Comments are requested on any concerns with this approach.
Staff Review Completed by:
Josh Arpin – May 2015
© 2015 National Association of Insurance Commissioners 1
Attachment H
Ref #2015-20
Status:
On June 17, 2015, the Statutory Accounting Principles (E) Working Group moved this item to the
nonsubstantive active listing and exposed nonsubstantive revisions to incorporate a process to remove
Issue Papers from the printed version of the AP&P Manual, and include on the website, as detailed above.
© 2015 National Association of Insurance Commissioners 2
Ref #2015-20
Exhibit A – Revisions to Appendix E of the AP&P Manual (Book Version)
This exhibit contains proposed revisions to Appendix E of the AP&P Manual (book version). The table of
contents and all issue papers (with the exception of new issue papers as outlined below) will be deleted in
their entirety. Further, references throughout the manual to Appendix E will be revised as applicable.
Proposed Revision
Introduction
Appendix E includes all of the issue papers associated with SSAPs adopted through December 2015. The
issue papers are used as the first step in developing new or substantively revised SSAPs and contain a
recommended conclusion, discussion and relevant literature section. While the issue papers do not
constitute an authoritative level of statutory accounting guidance, as defined by the statutory hierarchy,
they are an important part of this Manual because they reference the history and discussion of the related
SSAP. For a comprehensive listing of all issue papers adopted as of December 2015, refer to Appendix E
in the “Updates to the AP&P Manual” section of the Statutory Accounting Principles (E) Working Group
Webpage.
If an issue paper was adopted during the defined period, the issue paper will be included in its
entirety. The following language is proposed to be added to Appendix E
During 2015, issue paper (s) 1XX— 1XX was (were) adopted for statutory accounting. Final Issue Paper
has been included within Appendix E.
If no issue papers were adopted during the defined period, the following language is proposed to be
added to Appendix E
No issue papers were adopted during 2015
© 2015 National Association of Insurance Commissioners 3
Ref #2015-20
Exhibit B
As a result of the revisions outlined in Exhibit A, this exhibit proposes to add the following
comprehensive listing of issue papers to the “Updates to the AP&P Manual” section of the Statutory
Accounting Principles (E) Working Group Webpage. This table would include links to all adopted issue
papers and contain the original and current authoritative literature information as outlined on the face of
the issue paper.
Proposed Revision
IP No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
16
17
19
20
21
22
23
24
25
26
27
28
29
30
Title
Consolidation of Majority-Owned Subsidiaries
Definition of Cash
Accounting Changes
Definition of Assets and Nonadmitted Assets
Definition of Liabilities, Loss Contingencies and
Impairments of Assets
Amounts Due From Agents and Brokers
Asset Valuation Reserve and Interest Maintenance Reserve
Accounting for Pensions
Subsequent Events
Uncollected Premium Balances
Compensated Absences
Accounting for Drafts Issued and Outstanding
Employers’ Accounting for Postemployment Benefits
Employers’ Accounting for Postretirement Benefits Other
Than Pensions
Electronic Data Processing Equipment and Software
Preoperating and Research and Development Costs
Furniture, Fixtures and Equipment
Gain Contingencies
Bills Receivable For Premiums
Leases
Property Occupied by the Company
Discontinued Operations and Extraordinary Items
Accounting for and Disclosures about Transactions with
Affiliates and Other Related Parties
Bonds, Excluding Loan-Backed and Structured Securities
Disclosure of Information about Financial Instruments with
Concentration of Credit Risk
Short-Term Investments
Prepaid Expenses (excluding deferred policy acquisition
costs and other underwriting expenses, income taxes and
guaranty fund assessments)
Investments in Common Stock (excluding investments in
common stock of subsidiary, controlled, or affiliated
entities)
© 2015 National Association of Insurance Commissioners 4
Original
Current
Authoritative Authoritativ
Literature
e Literature
3
3 and 97
2
2
3
3
4
4
5
5R
6
7
8
9
6
11
2
11
6
7
102
9
6
11
2
11
14
92
16
17
19
5
6
22
40
24
16R
17
19
5R
6
22
40
24
25
25
26
26
27
27
2
2
29
29
30
30
Attachment H
Ref #2015-20
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
59
65
66
67
68
69
71
72
73
74
75
76
Leasehold Improvements Paid by the Reporting Entity as
Lessee
Investments in Preferred Stock (excluding investments in
preferred stock of subsidiary, controlled, or affiliated
entities)
Disclosures about Fair Value of Financial Instruments
Investment Income Due and Accrued
Accounting for Guaranty Fund and Other Assessments
Troubled Debt Restructurings
Mortgage Loans
Acquisition, Development and Construction Arrangements
Reverse Mortgages
Real Estate Investments
Surplus Notes
Sale of Premium Receivables
Loan-Backed and Structured Securities
Capitalization of Interest
Repurchase Agreements, Reverse Repurchase Agreements
and Dollar Repurchase Agreements
Accounting for Investments in Subsidiary, Controlled and
Affiliated Entities
Uninsured Plans
Investments in Joint Ventures, Partnerships and Limited
Liability Companies
Policy Loans
Classifications and Definitions of Insurance or Managed
Care Contracts in Force
Life Contracts
Deposit-Type Contracts
Property Casualty Contracts–Premiums
Individual and Group Accident and Health Contracts
Unpaid Claims, Losses and Loss Adjustment Expenses
Universal Life-Type Contracts, Policyholder Dividends, and
Coupons
Title Insurance
Credit Life and Accident and Health Insurance Contracts
Property and Casualty Contracts
Accounting for Retrospectively Rated Contracts
Depreciation of Property and Amortization of Leasehold
Improvements
Business Combinations and Goodwill
Financial Guaranty Insurance
Policy Acquisition Costs and Commissions
Statutory Surplus
Nonmonetary Transactions
Life, Deposit-Type and Accident and Health Reinsurance
Property and Casualty Reinsurance
Offsetting and Netting of Assets and Liabilities
© 2015 National Association of Insurance Commissioners 5
19
19
32
32
27
34
35
36
37
38
39
40
41
42
43
44
27
34
35R
36
37
38
39
40
41
42
43R
44
45
103
46
97
47
47
48
48
49
49
50
50
51
52
53
54
55
51
52
53
54
55
51
51
57
59
65
66
57
59
65
66
19
19
68
60
71
72
28
61
62
64
68
60
71
72
95
61R
62R
64
Attachment H
Ref #2015-20
77
78
80
81
82
83
84
85
86
87
88
89
90
92
94
95
96
97
99
100
101
103
104
105
106
107
108
109
110
111
112
113
Disclosure of Accounting Policies, Risks & Uncertainties,
1
1
and Other Disclosures
Employee Stock Ownership Plans
12
12
Debt
15
15
Foreign Currency Transactions and Translations
23
23
Stock Options and Stock Purchase Plans
13
104R
Accounting for Income Taxes
10
101
Quasi-Reorganizations
72
72
Derivative Instruments
27 and 86
27 and 86
Securitization
33
103
Other Admitted Assets
21
21
Mortgage Guaranty Insurance
58
58
Separate Accounts
56
56
Nonadmitted Assets
20
20
Statement of Cash Flow
69
69
Allocation of Expenses
70
70
Holding Company Obligations
15
15
Other Liabilities
67
67
Underwriting
Pools
and
Associations
Including
63
63
Intercompany Pools
Nonapplicable and Rejected GAAP Pronouncements
Refer to table in Appendix D
Health Care Delivery Assets—Supplies, Pharmaceuticals
73
73
and Surgical Supplies, and Durable Medical Equipment
Health Care Delivery Assets—Furniture, Medical
Equipment and Fixtures, and Leasehold Improvements in
73
73
Health Care Facilities
Accounting for the Issuance of Insurance-Linked Securities
Issued by a Property and Casualty Insurer through a
74
74
Protected Cell
Reinsurance Deposit Accounting—An Amendment to SSAP
62R
62R
No. 62—Property and Casualty Reinsurance
Reporting on the Costs of Start-Up Activities
76
76
Real Estate Sales—An Amendment to SSAP No. 40—Real
77
40
Estate Investments
Certain Health Care Receivables and Receivables Under
84
84
Government Insured Plans
Multiple Peril Crop Insurance
78
78
Depreciation of Nonoperating System Software—An
Amendment to SSAP No. 16—Electronic Data
79
16R
Processing Equipment and Software
Life Contracts, Deposit-Type Contracts and Separate
Accounts, Amendments to SSAP No. 51—Life
51, 52, and 56 51, 52, and 56
Contracts, SSAP No. 52—Deposit-Type Contracts, and
SSAP No. 56—Separate Accounts
Software Revenue Recognition
81
16R
Accounting for the Costs of Computer Software Developed
or Obtained for Internal Use and Web Site Development
82
16R
Costs
Mezzanine Real Estate Loans
83
83
© 2015 National Association of Insurance Commissioners 6
Attachment H
Ref #2015-20
114
116
118
119
121
122
123
124
125
126
127
128
129
131
132
133
134
135
137
138
140
141
143
144
145
Accounting for Derivative Instruments and Hedging
Activities
Claim Adjustment Expenses, Amendments to SSAP No.
55—Unpaid Claims, Losses and Loss Adjustment
Expenses
Investments in Subsidiary, Controlled and Affiliated
Entities, A Replacement of SSAP No. 46
Capitalization Policy, An Amendment to SSAP Nos. 4, 19,
29, 73, 79 and 82
Accounting for the Impairment or Disposal of Real Estate
Investments
Accounting for Transfers and Servicing of Financial Assets
and Extinguishments of Liabilities
Accounting for Pensions, A Replacement of SSAP No. 8
Treatment of Cash Flows When Quantifying Changes in
Valuation and Impairments, an Amendment of SSAP
No. 43
Accounting for Low Income Housing Tax Credit Property
Investments
Accounting for Transferable State Tax Credits
Exchanges of Nonmonetary Assets, A Replacement of SSAP
No. 28—Nonmonetary Transactions
Settlement Requirements for Intercompany Transactions, An
Amendment to SSAP No.25—Accounting for and
Disclosures about Transactions with Affiliates and Other
Related Parties
Share-Based Payment, A Replacement of SSAP No. 13—
Stock Options and Stock Purchase Plans
Accounting for Certain Securities Subsequent to an OtherThan-Temporary Impairment
Accounting for Pensions, A Replacement of SSAP No. 89
Accounting for Postretirement Benefits Other Than
Pensions, A Replacement of SSAP No. 14
Servicing Assets/Liabilities, An Amendment of SSAP No.
91
Guarantor’s Accounting and Disclosure Requirements for
Guarantees, Including Indirect Guarantees of
Indebtedness of Others
Transfer of Property and Casualty Reinsurance Agreements
in Run-Off
Fair Value Measurements
Substantive Revisions to SSAP No. 43—Loan-Backed and
Structured Securities
Accounting for Transfers and Servicing of Financial Assets
and Extinguishments of Liabilities
Prospective-Based Guaranty Fund Assessments
Substantive Revisions to SSAP No. 91R: Securities Lending
Accounting for Transferable and Non-Transferable State
Tax Credits
© 2015 National Association of Insurance Commissioners 7
86
86
85
55
68 and 97
68 and 97
87
4, 19, 29 and
73
90
90
91
103
89
102
43R
43R
48 and 93
48 and 93
94
94R
90 and 95
90 and 95
96
25
104
104R
99
26, 32 and 34
102
102
92
92
91R
103
5R
5R
62R
62R
100
100
43R
43R
103
103
35R
91R
35R
103
94R
94R
Attachment H
Ref #2015-20
146
147
148
149
150
Share-Based Payments With Non-Employees
Working Capital Finance Investments
Affordable Care Act Section 9010 Assessment
Wholly-Owned Single Real Estate Property in an LLC
Accounting for the Risk-Sharing Provisions of the
Affordable Care Act
© 2015 National Association of Insurance Commissioners 8
104R
105
35R
40R
104r
105
106
40R
107
107
Ref #2015-20
Exhibit C
This exhibit illustrates proposed revisions which would transfer the contents of Issue Paper 99 to
Appendix D.
Proposed Revisions to Appendix D
Introduction
(Revision to be added as a new paragraph)
In addition to the “GAAP Cross Reference to SSAP,” Appendix D includes a “Nonapplicable GAAP
Pronouncements” supplement. This supplement contains a listing of all GAAP Pronouncements that have
been considered in the development of SAP and deemed not applicable.
Appendix D - GAAP Cross-Reference to SAP Table of Contents
(Revision to be added to Table of Contents)
Page
Nonapplicable GAAP Pronouncements .......................................................................................... D-112
Nonapplicable GAAP Pronouncements for Statutory Accounting
(Revisions to be added as a new section at end of Appendix D)
For items presented to the Statutory Accounting Principles (E) Working Group, this table addresses
Generally Accepted Accounting Principles (GAAP) pronouncements that are nonapplicable due to one of
the following reasons:
a.
The pronouncement does not relate to the insurance industry;
b.
The pronouncement is not within the objectives of statutory accounting;
c.
The pronouncement would not add a substantive amount of guidance to statutory
accounting due to the narrow scope of the topic;
d.
The pronouncement relates to transition of a previously issued GAAP pronouncement.
For items presented to the Emerging Accounting Issues (E) Working Group, this table includes references
to EITFs that have been rejected for the following reasons:
a.
Rejected as not applicable to statutory accounting;
b.
Rejected without providing additional statutory guidance;
c.
Rejected on the basis of issues rejected in a SSAP.
EITFs that were rejected on the basis of issues rejected in a SSAP (paragraph 2.c.) are denoted
with an asterisk after the EITF number. Additional information related to those rejected issues is
located in Appendix H, Interpretation 99-00—Compilation of Rejected EITFs.
© 2015 National Association of Insurance Commissioners 9
Attachment H
Ref #2015-20
GAAP pronouncements1 not considered applicable to NAIC statutory accounting principles are
summarized as follows:
GAAP Pronouncement
FASB Accounting
Standards Updates
(ASU)
ASU 2009-02
ASU 2009-13
ASU 2009-15
ASU 2010-01
ASU 2010-03
ASU 2010-16
ASU 2010-17
ASU 2010-24
ASU 2010-25
ASU 2010-27
ASU 2011-05
ASU 2011-07
ASU 2011-12
ASU 2012-01
ASU 2012-04
ASU 2012-07
ASU 2013-02
ASU 2013-07
ASU 2013-12
ASU 2014-10
ASU 2014-13
1
Title
Omnibus Update—Amendments to Various Topics for Technical Corrections
Revenue Recognition: Multiple Deliverable Revenue Arrangements
Accounting for Own-Share Lending Arrangements in Contemplation of
Convertible Debt Issuance or Other Financing
Equity: Accounting for Distributions to Shareholders with Components of
Stock and Cash
Extractive Activities—Oil and Gas (Topic 932): Oil and Gas Reserve
Estimation and Disclosures
Entertainment—Casinos (Topic 924): Accruals for Casino Jackpot Liabilities
Revenue Recognition—Milestone Method (Topic 605): Milestone Method of
Revenue Recognition
Health Care Entities (Topic 954): Presentation of Insurance Claims and
Related Insurance Recoveries
Plan Accounting—Defined Contribution Pension Plans (Topic 962):
Reporting Loans to Participants by Defined Contribution Pension Plans
Other Expenses (Topic 720): Fees Paid to the Federal Government by
Pharmaceutical Manufacturers
Comprehensive Income (Topic 220): Presentation of Comprehensive Income
Health Care Entities (Topic 954): Presentation and Disclosure of Patient
Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful
Accounts for Certain Health Care Entities
Comprehensive Income (Topic 220): Deferral of the Effective Date for
Amendments to the Presentation of Reclassifications of Items Out of
Accumulated Other Comprehensive Income in ASU 2011-05
Health Care Entities (Topic 954): Continuing Care Retirement
Communities—Refundable Advance Fees
Technical Corrections and Improvements
Entertainment—Films (Topic 926): Accounting for Fair Value Information
That Arises after the Measurement Date and Its Inclusion in the Impairment
Analysis of Unamortized Film Costs
Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out
of Accumulated Other Comprehensive Income
Presentation of Financial Statements (Topic 205): Liquidation Basis of
Accounting
Definition of a Public Business Entity—An Addition to the Master Glossary
Development Stage Entities (Topic 915): Elimination of Certain Financial
Reporting Requirements, Including an Amendment to Variable Interest
Entities Guidance in Topic 810, Consolidation
Measuring the Financial Assets and Financial Liabilities of a Consolidated
GAAP guidance that is rejected explicitly in an SSAP is not included within this listing.
© 2015 National Association of Insurance Commissioners 10
Attachment H
Ref #2015-20
GAAP Pronouncement
Title
Collateralized Financing Entity
Pre-Codification FASB
Statements (FAS)
FAS 03
FAS 06
FAS 11
FAS 14
FAS 18
FAS 19
FAS 21
FAS 24
FAS 25
FAS 30
FAS 35
FAS 37
FAS 44
FAS 45
FAS 47
FAS 48
FAS 49
FAS 50
FAS 51
FAS 53
FAS 63
FAS 65
FAS 68
FAS 69
FAS 71
FAS 72
FAS 73
FAS 75
Reporting Accounting Changes in Interim Financial Statements—an
amendment of APB Opinion No. 28
Classification of Short-Term Obligations Expected to Be Refinanced—an
amendment of ARB No. 43, Chapter 3A
Accounting for Contingencies: Transition Method—an amendment of FASB
Statement No. 5
Financial Reporting for Segments of a Business Enterprise
Financial Reporting for Segments of a Business Enterprise: Interim Financial
Statements—an amendment of FASB Statement No. 14
Financial Accounting and Reporting by Oil and Gas Producing Companies
Suspension of the Reporting of Earnings per Share and Segment Information
by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and
FASB Statement No. 14
Reporting Segment Information in Financial Statements That Are Presented
in Another Enterprise’s Financial Report—an amendment of FASB
Statement No. 14
Suspension of Certain Accounting Requirements for Oil and Gas Producing
Companies—an amendment of FASB Statement No. 19
Disclosure of Information about Major Customers—an amendment of FASB
Statement No. 14
Accounting and Reporting by Defined Benefit Pension Plans
Balance Sheet Classification of Deferred Income Taxes—an amendment of
APB Opinion No. 11
Accounting for Intangible Assets of Motor Carriers—an amendment of
Chapter 5 of ARB No. 43 and an Interpretation of APB Opinions 17 and 30
Accounting for Franchise Fee Revenue
Disclosure of Long-Term Obligations
Revenue Recognition When Right of Return Exists
Accounting for Product Financing Arrangements
Financial Reporting in the Record and Music Industry
Financial Reporting by Cable Television Companies
Financial Reporting by Producers and Distributors of Motion Picture Films
Financial Reporting by Broadcasters
Accounting for Certain Mortgage Banking Activities
Research and Development Arrangements
Disclosures about Oil and Gas Producing Activities—an amendment of
FASB Statements 19, 25, 33, and 39
Accounting for the Effects of Certain Types of Regulation
Accounting for Certain Acquisitions of Banking or Thrift Institutions—an
amendment of APB Opinion No. 17, an Interpretation of APB Opinions 16
and 17, and an amendment of FASB Interpretation No. 9
Reporting a Change in Accounting for Railroad Track Structures—an
amendment of APB Opinion No. 20
Deferral of the Effective Date of Certain Accounting Requirements for
© 2015 National Association of Insurance Commissioners 11
Attachment H
Ref #2015-20
GAAP Pronouncement
FAS 78
FAS 85
FAS 89
FAS 90
FAS 92
FAS 93
FAS 99
FAS 101
FAS 110
FAS 111
FAS 117
FAS 124
FAS 128
FAS 130
FAS 131
FAS 134
FAS 135
FAS 136
FAS 139
FAS 143
FAS 147
FAS 151
FAS 160
Pre-Codification FASB
Interpretations
FIN 01
(APB 20)
FIN 08
(FASB 6)
Title
Pension Plans of State and Local Governmental Units—an amendment of
FASB Statement No. 35
Classification of Obligations That Are Callable by the Creditor—an
amendment of ARB No. 43, Chapter 3A
Yield Test for Determining whether a Convertible Security Is a Common
Stock Equivalent—an amendment of APB Opinion No. 15
Financial Reporting and Changing Prices
Regulated Enterprises—Accounting for Abandonments and Disallowances of
Plant Costs—an amendment of FASB Statement No. 71
Regulated Enterprises—Accounting for Phase-In Plans— an amendment of
FASB Statement No. 71
Recognition of Depreciation by Not-for-Profit Organizations
Deferral of the Effective Date of Recognition of Depreciation by Not-forProfit Organizations—an amendment of FASB Statement No. 93
Regulated Enterprises—Accounting for the Dis-continuation of Application
of FASB Statement No. 71
Reporting by Defined Benefit Pension Plans of Investment Contracts—an
amendment of FASB Statement No. 35
Rescission of FASB Statement No. 32 and Technical Corrections
Financial Statements of Not-for-Profit Organizations
Accounting for Certain Investments Held by Not-For-Profit Organizations
Earnings per Share
Reporting Comprehensive Income
Segment Disclosures
Accounting for Mortgage-Backed Securities Retained after the Securitization
of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise, an
amendment of FASB Statement No. 65
Rescission of FASB Statement No. 75 and Technical Corrections
Transfers of Assets to a Not-For-Profit Organization or Charitable Trust that
Raises or Holds Contributions for Others
Rescission of FASB Statement No. 53
Accounting for Asset Retirement Obligations
Acquisitions of Certain Financial Institutions, an amendment of FASB
Statements No. 72 and 144 and FASB Interpretation No. 9
Inventory Costs, and amendment of ARB No. 43 (FAS 151), Chapter 4
Noncontrolling Interests in
Amendment of ARB No. 51
Consolidated
Financial
Statements—an
Accounting Changes Related to the Cost of Inventory
Classification of a Short-Term Obligation Repaid Prior to Being Replaced by
a Long-Term Security
© 2015 National Association of Insurance Commissioners 12
Attachment H
Ref #2015-20
GAAP Pronouncement
FIN 09
(APB 16 & 17)
FIN 31
(APB 15 & FASB 28)
FIN 33
(FASB 34)
FIN 36
(FASB 19)
FIN 42
(FASB 116)
FIN 47
(FASB 143)
Pre-Codification
Accounting Principles
Board Opinions (APB)
APB 13
APB 15
Pre-Codification
Accounting Research
Bulletins (ARB)
ARB 43
ARB 45
Pre-Codification FASB
Technical Bulletins
(TB)
TB 79-1
TB 79-3
TB 79-4
TB 79-5
TB 79-8
TB 82-2
TB 84-1
TB 85-1
TB 87-2
TB 87-3
TB 90-1
Pre-Codification FASB
Staff Positions (FSP)
FSP FAS 19-1
Title
Applying APB Opinions No. 16 and 17 When a Savings and Loan
Association or a Similar Institution is Acquired in a Business Combination
Accounted for by the Purchase Method
Treatment of Stock Compensation Plans in EPS Computations
Applying FASB Statement No. 34 to Oil and Gas Producing Operations
Accounted for by the Full Cost Method
Accounting for Exploratory Wells in Progress at the End of a Period
Accounting for Transfers of Assets in Which a Not-for-Profit Organization is
Granted Variance Power
Accounting for Conditional Asset Retirement Obligations
Amending Paragraph 6 of APB Opinion No. 9, Application to Commercial
Banks
Earnings Per Share
Restatement and Revision of Accounting Research Bulletins, Chapter 4
Long-Term Construction-Type Contracts
Purpose and Scope of FASB Technical Bulletins and Procedures for Issuance
Subjective Acceleration Clauses in Long-Term Debt Agreements
Segment Reporting of Puerto Rican Operations
Meaning of the Term “Customer” as it Applies to Health Care Facilities
under FASB Statement No. 14
Applicability of FASB Statements 21 and 33 to Certain Brokers and Dealers
in Securities
Accounting for the Conversion of Stock Options into Incentive Stock Options
as a Result of the Economic Recovery Tax Act of 1981
Accounting for Stock Issued to Acquire the Results of a Research and
Development Arrangement
Accounting for the Receipt of Federal Home Loan Mortgage Corporation
Participating Preferred Stock
Computation of a Loss on an Abandonment
Accounting for Mortgage Servicing Fees and Rights
Accounting for Separately Priced Extended Warranty and Product
Maintenance Contracts
Accounting for Suspended Well Costs
© 2015 National Association of Insurance Commissioners 13
Attachment H
Ref #2015-20
GAAP Pronouncement
FSP FAS 117-1
FSP FAS 126-1
FSP FAS 143-1
FSP FAS 150-3
FSP FAS 150-5
FSP FIN 46(R)-7
FSP AAGINV-1 and
SOP 94-4-1
FSP AUG AIR-1
FSP SOP 78-9-1
FSP SOP 90-7-1
FSP SOP 94-3-1 and
AAG HCO-1
FSP SOP 07-1-1
FSP EITF 85-24-1
Pre-Codification
AICPA Statement of
Positions
SOP 14040
SOP 14060
SOP 14070
SOP 74-8
SOP 75-2
SOP 76-3
SOP 78-9-1
SOP 78-10
SOP 81-1
SOP 82-1
SOP 83-1
SOP 85-3
SOP 87-2
SOP 88-1
SOP 89-2
SOP 89-3
SOP 89-5
Title
Endowments of Not-for-Profit Organizations: Net Asset Classification of
Funds Subject to an Enacted Version of the Uniform Prudent Management of
Institutional Funds Act, and Enhanced Disclosures for All Endowment Funds
Disclosure and Interim Reporting for Obligors for Conduit Debt Securities
Accounting for Electronic Equipment Waste Obligations
Effective Date, Disclosures and Transition for Mandatorily Redeemable
Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily
Redeemable Noncontrolling Interests Under FASB Statement No. 150
Issuer’s Accounting Under FASB Statement 150 for Freestanding Warrants
and Other Similar Instruments on Shares That are Redeemable
Application of FASB Interpretation No. 46(R) to Investment Companies
Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain
Investment Companies Subject to the AICPA Investment Company Guide
and Defined-Contribution Health and Welfare and Pension Plans
Accounting for Planned Major Maintenance Activities
Interaction of AICPA Statement of Position 78-9 and EITF Issue 04-5
An Amendment of AICPA Statement of Position 90-7
Omnibus Changes to Consolidate and Equity Method Guidance for Not-ForProfit Organizations
Effective Date of AICPA Statement of Position 07-1
Application of EITF Issue No. 85-24 When Cash for the Right to Future
Distribution Fees for Shares Previously Sold is Received from Third Parties
Confirmation of Insurance Policies in Force
Auditing Property and Liability Reinsurance
Auditing Life Reinsurance
Financial Accounting and Reporting by Colleges and Universities
Accounting Practices of Real Estate Investment Trusts
Accounting Practices for Certain Employee Stock Ownership Plans
Interaction of AICPA Statement of Position 78-9 and EITF Issue No. 04-5
Accounting Principles and Reporting Practices for Certain Nonprofit
Organizations
Accounting for Performance of Construction-Type and Certain ProductionType Contracts
Accounting and Financial Reporting for Personal Financial Statements
Reporting by Banks of Investment Securities Gains or Losses
Accounting by Agricultural Producers and Agricultural Cooperatives
Accounting for Joint Costs of Informational Materials and Activities of NotFor-Profit Organizations That Include a Fund-Raising Appeal
Accounting for Developmental and Preoperating Costs, Purchases and
Exchanges of Take-off and Landing Slots, and Airframe Modifications
Reports on Audited Financial Statements of Investment Companies
Questions Concerning Accountants’ Services on Prospective Financial
Statements
Financial Accounting and Reporting by Providers of Prepaid Health Care
© 2015 National Association of Insurance Commissioners 14
Attachment H
Ref #2015-20
GAAP Pronouncement
SOP 89-7
SOP 90-1
SOP 90-2
SOP 90-7
SOP 90-8
SOP 91-1
SOP 92-2
SOP 92-6
SOP 92-8
SOP 92-9
SOP 93-1
SOP 93-2
SOP 93-3
SOP 93-4
SOP 93-5
SOP 93-8
SOP 94-1
SOP 94-2
SOP 94-3
SOP 94-4
SOP 95-2
SOP 95-3
SOP 95-4
SOP 95-5
SOP 98-2
SOP 98-3
SOP 98-6
Title
Services
Report on the Internal Control Structure in Audits of Investment Companies
Accountants’ Services on Prospective Financial Statements for Internal Use
Only and Partial Presentations
Report on Internal Control Structure in Audits of Futures Commission
Merchants
Financial reporting by entities in reorganization under the Bankruptcy Code
Financial Accounting and Reporting by Continuing Care Retirement
Communities
Software Revenue Recognition
Questions and Answers on the Term Reasonably Objective Basis and Other
Issues Affecting Prospective Financial Statements
Accounting and Reporting by Health and Welfare Benefit Plans
Auditing Property/Casualty Insurance Entities Statutory Financial
Statements—Applying Certain Requirements of the NAIC Annual Statement
Instructions
Audits of Not-for-Profit Organizations Receiving Federal Awards
Financial Accounting and Reporting for High-Yield Debt Securities by
Investment Companies
Determination, Disclosure, and Financial Statement Presentation of Income,
Capital Gain, and Return of Capital Distributions by Investment Companies
Rescission of Accounting Principles Board Statements
Foreign Currency Accounting and Financial Statement Presentation for
Investment Companies
Reporting on Required Supplementary Information Accompanying Compiled
or Reviewed Financial Statements of Common Interest Realty Associations
The Auditor’s Consideration of Regulatory Risk-Based Capital for Life
Insurance Enterprises
Inquiries of State Insurance Regulators
The Application of the Requirements of Accounting Research Bulletins,
Opinions of the Accounting Principles Board, and Statements and
Interpretations of the Financial Accounting Standards Board to Not-for-Profit
Organizations
Reporting of Related Entities by Not-for-Profit Organizations
Reporting of Investment Contracts Held by Health and Welfare Benefit Plans
and Defined-Contribution Pension Plans
Financial Reporting by Nonpublic Investment Partnerships
Accounting for Certain Distribution Costs of Investment Companies
Letters for State Insurance Regulators to Comply with the NAIC Model
Audit Rule
Auditor’s Reporting on Statutory Financial Statements of Insurance
Enterprises
Accounting for Costs of Activities of Not-for-Profit Organizations and State
and Local Governmental Entities That Include Fund Raising
Audits of States, Local Governments, and Not-for-Profit Organizations
Receiving Federal Awards
Reporting on Management’s Assessment Pursuant to the Life Insurance
© 2015 National Association of Insurance Commissioners 15
Attachment H
Ref #2015-20
GAAP Pronouncement
SOP 98-8
SOP 99-1
SOP 99-2
SOP 99-3
SOP 00-1
SOP 00-2
SOP 01-1
SOP 01-2
SOP 01-3
SOP 01-4
SOP 01-6
SOP 02-1
SOP 02-2
SOP 03-2
SOP 03-4
SOP 03-5
SOP 04-1
SOP 04-2
SOP 06-1
SOP 07-1
SOP 07-2
Title
Ethical Market Conduct Program of the Insurance Marketplace Standards
Association
Engagements to Perform Year 2000 Agreed-Upon Procedures Attestation
Engagements Pursuant to Rule 17a-5 of the Securities Exchange Act of 1934,
Rule 17Ad-18 of the Securities Exchange Act of 1934, and Advisories No.
17-98 and No. 42-98 of the Commodity Futures Trading Commission
Guidance To Practitioners In Conducting And Reporting On An AgreedUpon Procedures Engagement To Assist Management In Evaluating The
Effectiveness Of Its Corporate Compliance Program
Accounting for and Reporting of 401(h) Features of Defined Benefit Pension
Plans
Accounting and Reporting of Certain Defined Contribution Plan Investments
and Other Disclosure Matters
Auditing Health Care Third-Party Revenues and Related Receivables
Accounting by Producers of Films
Amendment to Scope of Statement of Position 95-2, Financial Reporting by
Nonpublic Investment Partnerships, to include Commodity Pools
Accounting and Reporting by Health and Welfare Benefit Plans
Performing Agreed-Upon Procedures Engagements That Address Internal
Control Over Derivative Transactions as Required by the New York State
Insurance Law
Reporting Pursuant to the Association for Investment Management and
Research Performance Presentation Standards
Accounting by Certain Entities (Including Entities with Trade Receivables)
That Lend to or Finance the Activities of Others
Performing Agreed Upon Procedures Engagements That Address Annual
Claims Prompt Payment Reports as Required by the New Jersey
Administrative Code
Accounting for Derivative Instruments and Hedging Activities by Not-forProfit Health Care Organizations, and Clarification of the Performance
Indicator
Attest Engagements on Greenhouse Gas Emissions Information
Reporting Financial Highlights and Schedule of Investments by
Nonregistered Investment Partnerships: An Amendment to the Audit and
Accounting Guide Audits of Investment Companies and AICPA Statement of
Position 95-2, Financial Reporting by Nonpublic Investment Partnerships
Financial Highlights of Separate Accounts: An Amendment to the Audit and
Accounting Guide “Audits of Investment Companies”
Auditing the Statement of Social Insurance
Accounting for Real Estate Time-Sharing Transactions
Reporting Pursuant to the Global Investment Performance Standards
Clarification of the Scope of the Audit and Accounting Guide Investment
Companies and Accounting by Parent Companies and Equity Method
Investors for Investments in Investment Companies
Attestation Engagements That Address Specified Compliance Control
Objectives and Related Controls at Entities That Provide Services to
Investment Companies, Investment Advisers, or Other Service Providers
© 2015 National Association of Insurance Commissioners 16
Attachment H
Ref #2015-20
GAAP Pronouncement
SOP 09-1
Pre-Codification
FASB EITF
EITF 84-9
EITF 85-8
EITF 85-12
EITF 85-13
EITF 85-18
EITF 85-23
EITF 85-24
EITF 85-27
EITF 85-31
EITF 85-41
EITF 85-42
EITF 85-44
EITF 86-2
EITF 86-3
EITF 86-5
EITF 86-7
EITF 86-12
EITF 86-13
EITF 86-24
EITF 86-27
EITF 86-30
EITF 86-31
EITF 86-40
EITF 86-44
EITF 86-46
EITF 87-4
EITF 87-10
EITF 87-20
EITF 87-22
EITF 87-24
EITF 87-30
EITF 88-4
EITF 88-16
Title
Performing Agreed-Upon Procedures Engagements That Address the
Completeness, Accuracy or Consistency of XBRL-Tagged Data
Deposit Float of Banks
Amortization of Thrift Intangibles
Retention of Specialized Accounting for Investments in Consolidation
Sale of Mortgage Service Rights on Mortgages Owned by Others
Earnings-per-Share Effect of Equity Commitment Notes
Effect of a Redemption Agreement on Carrying Value of a Security
Distribution Fees by Distributors of Mutual Funds That Do Not Have a
Front-End Sales Charge
Recognition of Receipts from Made-Up Rental Shortfalls
Comptroller of the Currency’s Rule on Deferred Tax Debits
Accounting for Savings and Loan Associations under FSLIC Management
Consignment Program
Amortization of Goodwill Resulting from Recording Time Savings Deposits
at Fair Values
Differences between Loan Loss Allowances for GAAP and RAP
Retroactive Wage Adjustments Affecting Medicare Payments
Retroactive Regulations regarding IRC Section 338 Purchase Price
Allocations
Classifying Demand Notes with Repayment Terms
Recognition by Homebuilders of Profit from Sales of Land and Related
Construction Contracts
Accounting by Insureds for Claims-Made Insurance Policies
Recognition of Inventory Market Declines at Interim Reporting Dates
Third-Party Establishment of Collateralized Mortgage Obligations
Measurement of Excess Contributions to a Defined Contribution Plan or
Employee Stock Ownership Plan
Classification of Obligations When a Violation is Waived by the Creditor
Reporting the Tax Implications of a Pooling of a Bank and a Savings and
Loan Association
Investments in Open-End Mutual Funds That Invest in U.S. Government
Securities
Effect of a Change in Tax Law on Investments in Safe Harbor Leases
Uniform Capitalization Rules for Inventory under the Tax Reform Act of
1986
Restructuring of Operations: Implications of SEC Staff Accounting Bulletin
No. 67
Revenue Recognition by Television (Barter) Syndicators
Offsetting Certificates of Deposit against High-Coupon Debt
Prepayments to the Secondary Reserve of the FSLIC
Allocation of Interest to Discontinued Operations
Sale of a Short-Term Loan Made under a Long-Term Credit Commitment
Classification of Payment Made to IRS to Retain Fiscal Year
Basis in Leveraged Buyout Transactions
© 2015 National Association of Insurance Commissioners 17
Attachment H
Ref #2015-20
GAAP Pronouncement
EITF 88-19
EITF 88-20
EITF 88-25
EITF 89-3
EITF 89-19
EITF 89-20
EITF 90-4
EITF 90-16
EITF 90-18
EITF 91-6
EITF 91-9
EITF 91-10
EITF 92-3
EITF 92-5
EITF 92-7
EITF 92-12
EITF 92-13
EITF 93-1
EITF 93-9
EITF 93-12
EITF 94-2
EITF 95-1
EITF 95-4
EITF 95-6
EITF 95-7
EITF 95-22
EITF 96-7
EITF 96-16 *
Title
FSLIC-Assisted Acquisitions of Thrifts
Difference between Initial Investment and Principal Amount of Loans in a
Purchased Credit Card Portfolio
Ongoing Accounting and Reporting for a Newly Created Liquidating Bank
Balance Sheet Presentation of Savings Accounts in Financial Statements of
Credit Unions
Accounting for a Change in Goodwill Amortization for Business
Combinations Initiated Prior to the Effective Date of FASB Statement No. 72
Accounting for Cross Border Tax Benefit Leases
Earnings-per-Share Treatment of Tax Benefits for Dividends on Stock Held
by an Employee Stock Ownership Plan
Accounting for Discontinued Operations Subsequently Retained
Effect of a “Removal of Accounts” Provision on the Accounting for a Credit
Card Securitization
Revenue Recognition of Long-Term Power Sales Contracts
Revenue and Expense Recognition for Freight Services in Process
Accounting for Special Assessments and Tax Increment Financing Entities
(TIFEs)
Earnings-per-Share Treatment of Tax Benefits for Dividends on Unallocated
Stock Held by an Employee Stock Ownership Plan
Amortization Period for Net Deferred Credit Card Origination Costs
Accounting by Rate-Regulated Utilities for the Effects of Certain Alternative
Revenue Programs
Accounting for OPEB Costs by Rate-Regulated Enterprises
Accounting for Estimated Payments in Connection with the Coal Industry
Retiree Health Benefit Act of 1992
Accounting for Individual Credit Card Acquisitions
Application of FASB Statement No. 109 in Foreign Financial Statements
Restated for General Price-Level Changes
Recognition and Measurement of the Tax Benefit of Excess Tax-Deductible
Goodwill Resulting from a Retroactive Change in Tax Law
Treatment of Minority Interests in Certain Real Estate Investment Trusts
Revenue Recognition on Sales with a Guaranteed Minimum Resale Value
Revenue Recognition on Equipment Sold and Subsequently Repurchased
Subject to an Operating Lease
Accounting by a Real Estate Investment Trust for an Investment in a Service
Corporation
Implementation Issues Related to the Treatment of Minority Interests in
Certain Real Estate Investment Trusts
Balance Sheet Classification of Borrowings Outstanding under Revolving
Credit Agreements That Include both a Subjective Acceleration Clause and a
Lock-Box Arrangement
Accounting for Deferred Taxes on In-Process Research and Development
Activities Acquired in a Purchase Business Combination
Investor’s Accounting for an Investee When the Investor Has a Majority of
the Voting Interest but the Minority Shareholder or Shareholders Have
Certain Approval or Veto Rights
© 2015 National Association of Insurance Commissioners 18
Attachment H
Ref #2015-20
GAAP Pronouncement
EITF 96-17
EITF 97-1
EITF 97-2
EITF 97-3 *
EITF 97-4
EITF 97-6
EITF 97-7
EITF 97-9
EITF 97-10 *
EITF 97-15
EITF 98-1
EITF 99-5
EITF 99-6
EITF 99-7
EITF 99-11
EITF 99-13
EITF 99-15
EITF 99-16
EITF 99-18
EITF 99-19
EITF 00-4
EITF 00-6
EITF 00-10
EITF 00-14
EITF 00-15
Title
Revenue Recognition under Long-Term Power Sales Contracts That Contain
both Fixed and Variable Pricing Terms
Implementation Issues in Accounting for Lease Transactions, Including
Those Involving Special-Purpose Entities
Application of FASB Statement No. 94 and APB Opinion No. 16 to
Physician Practice Management Entities and Certain Other Entities with
Contractual Management Arrangements
Accounting for Fees and Costs Associated with Loan Syndications and Loan
Participations after the Issuance of FASB Statement No. 25
Deregulation of the Pricing of Electricity
Application of Issue No. 96-20 to Qualifying Special-Purpose Entities
Receiving Transferred Financial Assets Prior to the Effective Date of FASB
Statement No. 125
Accounting for Hedges of the Foreign Currency Risk Inherent in an
Available-for-Sale Marketable Equity Security
Effect on Pooling-of-Interests Accounting of Certain Contingently
Exercisable Options or Other Equity Instruments
The Effect of Lessee Involvement in Asset Construction
Accounting for Contingency Arrangements Based on Security Prices in a
Purchase Business Combinations
Valuation of Debt Assumed in a Purchase Business Combination
Accounting for Pre-Production Costs Related to Long-Term Supply
Arrangements
Impact of Acceleration Provisions in Grants Made between Initiation and
Consummation of a Pooling-of-Interests Business Combination
Accounting for an Accelerated Share Repurchase Program
Subsequent Events Caused by Year 2000
Application of Issue No. 97-10 and FASB Interpretation No. 23 to Entities
that Enter into Leases with Governmental Entities
Accounting for Decreases in Deferred Tax Asset Valuation Allowances
Established in a Purchase Business Combination as a Result of a Change in
Tax Regulations
Accounting for Transactions with Elements of Research and Development
Arrangements
Effect on Pooling-of-Interests Accounting on Contracts Indexed to a
Company’s Own Stock
Reporting Revenue Gross as a Principal versus Net as an Agent
Majority Owner’s Accounting for a Transaction in the Shares of a
Consolidated Subsidiary and a Derivative Indexed to the Minority Interest in
That Subsidiary
Accounting for Freestanding Derivative Financial Instruments Indexed to,
and Potentially Settled in, the Stock of a Consolidated Subsidiary
Accounting for Shipping and Handling Fees and Costs
Accounting for Certain Sales Incentives
Classification in the Statement of Cash Flows of the Income Tax Benefit
Received by a Company upon Exercise of a Nonqualified Employee Stock
Option
© 2015 National Association of Insurance Commissioners 19
Attachment H
Ref #2015-20
GAAP Pronouncement
EITF 00-17
EITF 00-19
EITF 00-22
EITF 01-3
EITF 01-5 *
EITF 01-6
EITF 01-9
EITF 01-12
EITF 01-14
EITF 02-3 *
EITF 02-6
EITF 02-7 *
EITF 02-8
EITF 02-13 *
EITF 02-14 *
EITF 02-16
EITF 02-17 *
EITF 03-2
EITF 03-6 *
EITF 03-10
EITF 03-11 *
EITF 03-12
EITF 03-13
Title
Measuring the Fair Value of Energy-Related Contracts in Applying Issue No.
98-10
Accounting for Derivative Financial Instruments Indexed to, and Potentially
Settled in, A Company’s Own Stock
Accounting for “Points” and Certain Other Time-Based or Volume-Based
Sales Incentive Offers, and Offers for Free Products or Services to be
Delivered in the Future
Accounting in a Business Combination for Deferred Revenue of an Acquiree
Application of FASB Statement No. 52 to an Investment Being Evaluated for
Impairment That Will Be Disposed Of
The Meaning of “Indexed to a Company’s Own Stock”
Accounting for Consideration Given by a Vendor to a Customer (Including a
Reseller of the Vendor’s Products)
The Impact of the Requirements of FASB Statement No. 133 on Residual
Value Guarantees in Connection with a Lease
Income Statement Characterization of Reimbursements Received for “Outof-Pocket” Expenses Incurred
Issues Involved in Accounting for Derivative Contracts Held for Trading
Purposes and Contracts Involved in Energy Trading and Risk Management
Activities
Classification in the Statement of Cash Flows of Payments Made to Settle an
Asset Retirement Obligation within the Scope of FASB Statement No. 143
Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible
Assets
Accounting for Options Granted to Employees in Unrestricted, Publicly
Traded Shares of an Unrelated Entity
Deferred Income Tax Considerations in Applying the Goodwill Impairment
Test in FASB Statement No. 142
Whether the Equity Method of Accounting Applies When an Investor Does
Not Have an Investment in Voting Stock of an Investee but Exercises
Significant Influence through Other Means
Accounting by a Customer (Including a Reseller) for Certain Consideration
Received from a Vendor
Recognition of Customer Relationship Intangible Assets Acquired in a
Business Combination
Accounting for the Transfer to the Japanese Government of the Substantial
Portion of Employee Pension Fund Liabilities
Participating Securities and the Two-class Method under FASB Statement
No. 128
Application of Issue No. 02-16 by Resellers to Sales Incentives Offered to
Consumers by Manufacturers
Reporting Realized Gains and Losses on Derivative Instruments That Are
Subject to FASB Statement No. 133 and Not “Held for Trading Purposes” as
Defined in Issue No. 02-3
The Impact of FASB Interpretation No. 45 on Issue No. 95-1
Applying the Conditions in Paragraph 42 of FASB Statement No. 144 in
Determining Whether to Report Discontinued Operations
© 2015 National Association of Insurance Commissioners 20
Attachment H
Ref #2015-20
GAAP Pronouncement
EITF 03-16 *
EITF 04-1
EITF 04-2
EITF 04-3
EITF 04-4
EITF 04-5
EITF 04-6
EITF 04-7
EITF 04-8
EITF 04-10
EITF 04-13
EITF 05-5
EITF 05-6
EITF 05-8
EITF 06-1
EITF 06-07
EITF 06-10
EITF 07-1
EITF 07-4
EITF 07-5
EITF 08-8
Pre-Codification
AICPA Practice
Bulletins (PB)
PB 2
PB 5
PB 11
Title
Accounting for Investments in Limited Liability Companies
Accounting for Preexisting Relationships between the Parties to a Business
Combination
Whether Mineral Rights are Tangible or Intangible Assets
Mining Assets: Impairment and Business Combinations
Allocation of Goodwill to Reporting Units for a Mining Enterprise
Determining Whether a General Partner, or the General Partners as a Group,
Controls a Limited Partnership or Similar Entity When the Limited Partners
Have Certain Rights
Accounting for Stripping Costs Incurred During Production in the Mining
Industry
Determining Whether an Interest is a Variable Interest in a Potential Variable
Interest Entity
The Effect of Contingently Convertible Instruments on Diluted Earnings per
Share
Determining Whether to Aggregate Operating Segments That Do Not Meet
the Quantitative Thresholds
Accounting for Purchases and Sales of Inventory with the Same Counterparty
Accounting for Early Retirement or Postemployment Programs with
Specified Features (Such as Term Specified in Altersteilzeit Early Retirement
Arrangements)
Determining the Amortization Period for Leasehold Improvements Purchased
after Lease Inception or Acquired in a Business Combination
Income Tax Consequences of Issuing Convertible Debt with a Beneficial
Conversion Feature
Accounting for Consideration Given by a Specific Provider to Manufacturers
or Resellers of Equipment Necessary for an End-Customer to Receive
Service from the Service Provider
Issuer's Accounting for a Previously Bifurcated Conversion Option in a
Convertible Debt Instrument When the Conversion Option No Longer Meets
the Bifurcation Criteria in FASB Statement No. 133
Accounting for Deferred Compensation and Postretirement Benefit Aspects
of Collateral Assignment Split-Dollar Life Insurance Arrangements
Accounting for Collaborative Arrangements
Application of the Two-Class Method under FAS 128 to Master Limited
Partnerships
Determining Whether an Instrument (or Embedded Feature) is Indexed to an
Entity’s Own Stock
Accounting for an Instrument (or an embedded feature) with a Settlement
Amount That is Based on the Stock of an Entity’s Consolidated Subsidiary
Elimination of Profits Resulting From Intercompany Transfers of LIFO
Inventories
Income Recognition on Loans to Financially Troubled Countries
Accounting for Preconfirmation Contingencies in Fresh-Start Reporting
© 2015 National Association of Insurance Commissioners 21
Attachment H
Ref #2015-20
GAAP Pronouncement
PB 12
PB 14
Pre-Codification
AICPA Accounting
Interpretations (AIN)
AIN-APB15
Title
Reporting Separate Investment Fund Option Information of DefinedContribution Pension Plans
Accounting and Reporting by Limiting Liability Companies and Limited
Liability Partnerships
Computing Earnings per Share: Accounting Interpretations of APB Opinion
No. 15
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© 2015 National Association of Insurance Commissioners 22