See You at the North Carolina Captive Insurance Association Annual Conference

Complimentary White Paper → Accounting for Captive Investments

Johnson Lambert provides audit, tax, and advisory services to 400+ captive insurance companies across all major domiciles. To get a feel for what it would be like to work with us, we invite you to download this exclusive white paper, Investment in Captive and Alternative Risk Accounting Guide.

This white paper serves as a roadmap for potential captive investors to navigate complex financial reporting and facilitate productive discussions about accounting treatments with key stakeholders.

This comprehensive guide explores:

• The diverse legal structures of captive and alternative risk insurance companies and the various accounting frameworks that impact their financial reporting.
• How GAAP investors account for captive investments through consolidation, the equity method, or fair value/alternative methods, and when each approach is appropriate.
• How governmental investors using GASB GAAP handle captive investments, including the nuances of component units, investments, and joint venture accounting.
• Statutory accounting methods employed by insurance companies for captive interests, such as market valuation and the equity method, and the factors that determine their use.
• The importance of proper financial reporting for captives and alternative risk vehicles, and how business decisions directly influence accounting treatments.