SSAP 101 Resource Guide

Compliance with Statement of Statutory Accounting Principles 101 (SSAP 101) provisions is essential for insurance companies filing annual statements and audited financial statements in accordance with statutory accounting principles. In the years since SSAP 101’s adoption, unanticipated issues have emerged, industry best practices have been formulated, and presentation and disclosure requirements still create challenges. BKD shares insights and experiences with this accounting standard in its SSAP 101 Resource Guide, Volume 2.

The publication has been updated with recent examples to help readers understand generally accepted and statutory accounting principles income tax accounting and identify key differences between them. Topics include uncertain tax positions, valuation allowances, DTA admissibility, tax planning strategies, and footnotes and disclosures.

Download Our SSAP 101 Resource Guide, Volume 2


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