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Technical Line - How the new revenue standard affects the insurance industry


This Technical Line highlights key aspects of applying ASC 606 to arrangements entered into by entities in the insurance industry and reflects the latest implementation insights, including issues addressed by the insurance task force formed by the American Institute of Certified Public Accountants. This publication supplements our Financial reporting developments publication, Lease accounting: Accounting Standards Codification 842, Leases, and should be read in conjunction with it.

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