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TITLE 28 - INSURANCE
PART 1 - TEXAS DEPARTMENT OF INSURANCE
CHAPTER 6 - CAPTIVE INSURANCE
SUBCHAPTER E - FINANCIAL INFORMATION AND REPORTING
SECTION/RULE §6.402 - Basis of Accounting
Chapter Review Date 06/08/2021

Under Insurance Code §964.054(c), the basis of accounting for captive insurance company financial statements is current and future generally accepted accounting principles issued by the Financial Accounting Standards Board for use in the United States.

Source Note: The provisions of this §6.402 adopted to be effective April 27, 2014, 39 TexReg 3232.

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