Insights for the future
Preparing for LDTI
Since the issuance of ASU 2018-12,聽Targeted Improvements to the Accounting for Long-Duration Contracts聽(LDTI), there has been a significant increase in activity from insurers impacted by the standard. Insurance companies are gearing up their change programs and thinking with purpose about how they should implement the new standard.
At this point, it is important to pause and consider how to respond to the challenge of the new reporting standard. Based on 乐鱼（Leyu）体育官网 professionals鈥� experience working with insurers in the U.S. and around the world on a wide range of complex transitions, such as IFRS 17, Solvency II implementation, postmerger integration, and a variety of finance and actuarial transformation initiatives, we offer our thoughts on possible next steps for the future when planning for LDTI implementation.
Dive into our thinking:
Insights for the future
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Illustrative disclosures for insurers adopting ASU 2018-12
The 乐鱼（Leyu）体育官网 LDTI Illustrative Disclosures Guide presents one possible format for financial statements of a life insurer applying the requirements of ASU 2018-12
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Survey shows analysts鈥� expectations about financials after LDTI
As insurers prepare to adopt the new standard, 乐鱼（Leyu）体育官网 survey reveals what analysts want to learn about life insurers鈥� financials
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LDTI Insurance accounting change
ASU 2018-12 Long Duration Targeted Improvements (LDTI)
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Insurance accounting change risk and control considerations
US GAAP long-duration targeted improvements
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People & organizational impacts of insurance accounting change
Getting ready for Business as Usual (BAU)
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