Health Insurance Accounting Basics for Actuaries

By Society of Actuaries · 2018 · CP321-107-25

Study guide: Exam CP-321

A Society of Actuaries study note on the basics of health insurance accounting for actuaries. According to the SOA's course strategy guide for CP 321, it was written in 2018 and serves as the basic text for the insurer financial statements topic: it discusses financial concepts of date-of-service versus financial statement and of management reporting versus tax reporting, then describes GAAP versus statutory accounting, and its section 7 discusses IFRS.

On the syllabus

• Exam CP-321 — Outcomes 4a-4d; Sections 4-7.

Contents unavailable No copy of this study note is published online; the SOA sells its study notes through its online store. This page records its citation and assignment from the syllabus and the course strategy guide.

Related readings

• CP321-106-25 - Excerpt from AAA Application of ASU 2018-12 to the Accounting for Long-Duration Contracts under U.S. GAAP — assigned with it for the same topic; the strategy guide says to treat that note as more accurate where the two conflict on ASU 2018-12

Sources

• CP 321 Course Strategy Guide, Nov 2026/Jul 2027 (SOA) — the description of the note, the statement that it was written in 2018 (the year given here) and that the same material except section 7 is in the GH 201U syllabus
• CP 321 Syllabus, Nov 2026/Jul 2027 (SOA) — the citation ("CP321-107-25: Health Insurance Accounting Basics for Actuaries, Sections 4-7"), the learning outcomes and the statement that study notes are sold through the SOA online store; the syllabus names no individual author, so the SOA is given as author and publisher