Join 250,000+
professionals today
Add Insights to your inbox - get the latest
professional news for free.
Is FASB About to Fix Insurance Accounting Volatility
Join our 250K+ subscribers
Join our 250K+ subscribers
Subscribe29 APR 2026 / FASB REPORTING
CPE Approved
The Financial Accounting Standards Board (FASB) is exploring the extension of the portfolio layer method (PLM) to liabilities in order to address a persistent issue for insurance companies: the disparity between risk management practices and GAAP reporting. This move could align insurance firms' hedge accounting with how they handle risk, potentially leading to smoother earnings, less reliance on non-GAAP reporting, and stronger capital and credit signals.
Think of an insurance company like a tightrope walker juggling long-term promises while interest rates swing below. One wrong move in accounting, not economics, and suddenly the numbers look shaky even when the strategy is solid. That’s exactly the...
Until next time…
Don’t forget to share this story on LinkedIn, X and Facebook
Subscribe now for $199 and get unlimited access to MYCPE ONE, from CPE credits to insights Magazine
📢MYCPE ONE Insights has a newsletter on LinkedIn as well! If you want the sharpest analysis of all accounting and finance news without the jargon, Insights is the place to be! Click Here to Join
You’ve reached the 3 free-content piece limit. Unlock unlimited access to all News & CPE resources.
Subscribe Today.
Already have an account?
Sign In
-(2)-1778848026.webp)
