New York Codes, Rules and Regulations
Title 11 - INSURANCE
Chapter IV - Financial Condition Of Insurer and Reports to Superintendent
Subchapter A - Rules of General Application
Part 83 - Financial Statement Filings and Accounting Practices and Procedures
Section 83.1 - Purpose
Universal Citation: 11 NY Comp Codes Rules and Regs ยง 83.1
Current through Register Vol. 46, No. 39, September 25, 2024
The purpose of this Part is to enhance the consistency of the accounting treatment of assets, liabilities, reserves, income and expenses by entities subject hereto, by setting forth the accounting practices and procedures to be followed in completing annual and quarterly financial statements required by law.
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