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Accounting Practices and Procedures Manual
APP-2025
The Manual includes all statutory accounting guidance that has been adopted by the NAIC as of March. Appendices contain excerpts of applicable NAIC model laws, interpretations of the Emerging Accounting Issues (E) Working Group and Statutory Accounting Issues (E) Working Group, actuarial guidelines, GAAP to SAP cross-reference chart, issue papers, policy statements, and implementation guidance for the annual financial reporting model regulation. Updated as of 3/10/2025
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APP-2025
2025 Accounting Practices and Procedures Manual
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