Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 92

The following disclosures will be required:

 Disaggregated roll forwards of beginning to ending balances of the following:Future policy benefitsPolicyholder account balancesMarket risk benefitsSeparate account liabilitiesDeferred acquisition costs

 Information about the following related to the measurement of assets and liabilities:Significant inputsJudgments and assumptionsMethods used in measurementChanges in judgments and the effect of those changes