Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
insurance entities
|
| gptkbp:focusesOn |
accounting for acquisition costs of insurance contracts
|
| gptkbp:fullName |
ASC 340-30: Other Assets and Deferred Costs — Insurance Contracts
|
| gptkbp:guidanceSystem |
amortization of deferred acquisition costs
capitalization of acquisition costs impairment of deferred acquisition costs |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 340-30
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
340-30
|
| gptkbp:bfsParent |
gptkb:ASC_340
|
| gptkbp:bfsLayer |
7
|