FASB No. 115

(redirected from Statement of Financial Accounting Standards No. 115)

FASB No. 115

A rule of the Financial Accounting Standards Board requiring insurance companies to report their securities with fixed maturities according to their current market value. This rule applies to most negotiable and nonnegotiable bonds.
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Effective January 1, 1994, the Company adopted the provisions of Statement of Financial Accounting Standards No.
Management anticipates that, in accordance with Statement of Financial Accounting Standards No.
Since acquisition, the investment has been classified as "Available-for-sale securities" under Statement of Financial Accounting Standards No.
The company adopted the Financial Accounting Standards Board Statement of Financial Accounting Standards No.
The Company now anticipates that the Worldcom Bonds will be deemed "other than temporarily impaired" under the provisions of Statement of Financial Accounting Standards No.
In December 1995, the Company transferred approximately $148 million of its mortgage-backed securities from the held-to-maturity category to the available for sale category as a result of adopting the implementation guide to Statement of Financial Accounting Standards No.
Effective January 1, 1994, the Company changed its method of accounting for certain investments in debt securities in accordance with Statement of Financial Accounting Standards No.
4 million related to the company's adoption of Statement of Financial Accounting Standards No.
The decline in book value is attributable to a mark-to-market adjustment in accordance with Statement of Financial Accounting Standards No.
due to the implementation of Statement of Financial Accounting Standards No.
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