Insurers frequently utilize statutory trusts, often with a federally chartered bank serving as trustee, to acquire and hold residential mortgage loans. Under the pre-amendment framework, SSAP No. 37 ...

The NAIC’s Statutory Accounting Principles (E) Working Group adopted three interpretations related to COVID-19 last week. The statutory accounting exceptions allows insurance reporting entities to ...

All companies keep records of their finances through accounting. However, there are several different methods of accounting that a small business can use. Two of the accounting methods that businesses ...

Drexel University's financial accounting policies and procedures follow the generally accepted accounting principles of Fund Accounting as prescribed by the National Association of College and ...