Overall Guidance

This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15, with specific entity exceptions noted below.

The Short-Duration Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific instrument exceptions noted below.

The guidance in the Short-Duration Contracts Subsections of this Subtopic applies only to short-duration contracts. See the Short-Duration Contracts Subsection of Section 944-20-15 for a discussion of what constitutes a short-duration contract.

The Long-Duration Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific instrument exceptions noted below.

The guidance in the Long-Duration Contracts Subsections of this Subtopic applies only to long-duration contracts. See the Long-Duration Contracts Subsection of Section 944-20-15 for a discussion of what constitutes a long-duration contract.

The Reinsurance Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific instrument exceptions noted below.

The guidance in the Reinsurance Contracts Subsections of this Subtopic applies only to reinsurance contracts. See the Reinsurance Contracts Subsection of Section 944-20-15 for a discussion of what constitutes a reinsurance contract.

The guidance in the Financial Guarantee Insurance Contracts Subsections of this Subtopic applies only to financial guarantee insurance contracts (which include financial guarantee reinsurance contracts).