MLchartDataset catalogue

FAS 115

Term · Insurance and risk management · MLC-T-INS-001469

Statement of Financial Accounting Standards No. 115, issued by the Financial Accounting Standards Board (FASB), which addresses accounting for certain investments in debt and equity securities. This standard classifies investments as held-to-maturity, available-for-sale, or trading, dictating their valuation and how unrealized gains and losses are recognized. It significantly impacts how insurers report their investment portfolios.

Table 1. Record
IdentifierMLC-T-INS-001469
FieldInsurance and risk management
Record as JSON 
{
  "id": "MLC-T-INS-001469",
  "term": "FAS 115",
  "field": "Insurance and risk management",
  "definition": "Statement of Financial Accounting Standards No. 115, issued by the Financial Accounting Standards Board (FASB), which addresses accounting for certain investments in debt and equity securities. This standard classifies investments as held-to-maturity, available-for-sale, or trading, dictating their valuation and how unrealized gains and losses are recognized. It significantly impacts how insurers report their investment portfolios.",
  "url": "https://mlchart.com/terminology/insurance/fas-115/"
}

Record 1,322 of 3,708 in Insurance and risk management terminology (MLC-0106). Request the full dataset.