ASU 2018-12 Targeted Improvements to Long-Duration Insurance Contracts (often referred to as “LDTI”) fundamentally changes the accounting for long-duration insurance contracts. The changes were effective for the first time in 2023 for calendar year-end SEC filers (other than SRCs). This online, self-study course (0.5 CPE credit) provides you an overview of the standard. If you prepare or audit financial statements of insurance entities issuing long-duration insurance contracts, this course is for you!