Statutes, codes, and regulations
Arkansas Code of 1987
Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIESSubtitle 3 - INSURANCEChapter 63 - INSURANCE COMPANIES GENERALLY
Subchapter 6 - FINANCIAL REPORTING STANDARDS
Section 23-63-602 - Assets as deductions from liabilities

Ark. Code § 23-63-602

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Current with legislation from 2024 Fiscal and Special Sessions.
Section 23-63-602 - Assets as deductions from liabilities

Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets. Deductions from assets may be charged as liabilities in accordance with the National Association of Insurance Commissioners' publication as it existed on January 1, 2001, entitled the "Accounting Practices and Procedures Manual".

Ark. Code § 23-63-602

Acts 1959, No. 148, § 83; A.S.A. 1947, § 66-2502; Acts 2001, No. 1566, § 4.