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Home » Bulletins » Idaho Issues Bulletin Regarding the Use of Revised Accounting Practices and Procedures Manual and Valuation Manual of the NAIC

Idaho Issues Bulletin Regarding the Use of Revised Accounting Practices and Procedures Manual and Valuation Manual of the NAIC

ID | The Idaho Department of Insurance has issued Bulletin No. 24-02 to provide guidance regarding the version of the NAIC’s Accounting Practices and Procedures Manual to be used by authorized insurers when preparing 2024 quarterly and annual financial statements filed with the Idaho Department of Insurance and the NAIC, pursuant to Idaho Code §§ 41-210(4), 41-335, and 41-336.

Additionally, this Bulletin provides guidance for minimum reserve requirements regarding the
version of the NAIC’s Valuation Manual to be used by authorized insurers providing life insurance, accident and health (A&H) insurance, annuity contracts, and deposit-type contracts when calculating reserve amounts to be reported to the Idaho Department of Insurance and the NAIC, pursuant to Idaho Code § 41-612.

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