Insurance


The National Association of Insurance Commissioners says its plan to improve the uniformity, efficiency and effectiveness of state insurance regulation will serve consumers better than the American Council of Life Insurers’ call for an optional federal charter for life insurance companies. Meanwhile, the Shadow Financial Regulatory Committee—an independent research group—evaluates the pros and cons of a federal charter ( www.naic.org/1news/releases/041701ACLIdraftproposal.htm ; www.aei.org/shdw/shdw170.htm ).

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Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.