FAS 113 definition

FAS 113 means Statement of Accounting Standards No. 113 and regulations promulgated thereunder.

Examples of FAS 113 in a sentence

  • All of the Reinsurance Agreements, as of the date of their inception or, if applicable, the date of their most recent amendment, satisfied the requisite risk transfer criteria necessary to obtain reinsurance accounting treatment under FAS 113 and SSAP 62, as applicable to the Company that is a party to such Reinsurance Agreement.

Related to FAS 113

  • ASC Topic 718 means the Financial Accounting Standards Board Accounting Standards Codification Topic 718, Compensation – Stock Compensation, as amended or any successor accounting standard.

  • FASB means the Financial Accounting Standards Board.

  • FAS means Free alongside shipment

  • ASC means the Financial Accounting Standards Board Accounting Standards Codification, as in effect from time to time.

  • PFAS means a perfluoroalkyl or polyfluoroalkyl substance.