# ID Insurance Bulletin 18-04: Use of Revised Accounting Practices and Procedures Manual of the NAIC

> Idaho · Agency guidance · In force

URL: https://www.frixlaw.com/law-library/statutes/ID_INS_B_18-04

## Section

- **Citation:** ID Insurance Bulletin 18-04
- **Heading:** Use of Revised Accounting Practices and Procedures Manual of the NAIC
- **Jurisdiction:** Idaho
- **Kind:** Agency guidance
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Department of Insurance Bulletins / Use of Revised Accounting Practices and Procedures Manual of the NAIC

## Text

State of Idaho
DEPARTMENT OF INSURANCE
C.L. “BUTCH” OTTER
Governor
700 West State Street, 3rd Floor
P.O. Box 83720
Boise, Idaho 83720-0043
Phone 208-334-4250
Fax 208-334-4398
Website: https://doi.idaho.gov
DEAN L. CAMERON
Director

Equal Opportunity Employer
Bulletin No. 18-04
DATE:
June 18, 2018

TO:

All Authorized Insurers

FROM:
Dean L. Cameron, Director

SUBJECT:
Use of Revised Accounting Practices and Procedures Manual of the NAIC

The purpose of this bulletin is to provide guidance regarding the version of the NAIC’s
Accounting Practices and Procedures Manual to be used by authorized insurers when preparing
2018 quarterly and annual financial statements filed with the Idaho Department of Insurance and
the NAIC pursuant to Idaho Code § 41-210(4), § 41-335, and § 41-336.

Unless otherwise prescribed or permitted, the March 2018 version of the NAIC’s Accounting
Practices and Procedures Manual has been adopted by the Director.

## Nearby sections

- [ID Insurance Bulletin 16-05 Rate of Interest on Deferred Payment of Cash Surrendered Benefits](https://www.frixlaw.com/law-library/statutes/ID_INS_B_16-05.md)
- [ID Insurance Bulletin 16-06 2017 Operative Date of the Principle-Based Valuation Manual](https://www.frixlaw.com/law-library/statutes/ID_INS_B_16-06.md)
- [ID Insurance Bulletin 17-01 Extension of Transitional Plans through December 31, 2018](https://www.frixlaw.com/law-library/statutes/ID_INS_B_17-01.md)
- [ID Insurance Bulletin 17-02 Use of Revised Accounting Practices and Procedures Manual of the NAIC](https://www.frixlaw.com/law-library/statutes/ID_INS_B_17-02.md)
- [ID Insurance Bulletin 17-03 Rate of Interest on Deferred Payment of Cash Surrendered Benefits](https://www.frixlaw.com/law-library/statutes/ID_INS_B_17-03.md)
- [ID Insurance Bulletin 17-04 Bail Agent Compensation of Incarcerated Persons Prohibited](https://www.frixlaw.com/law-library/statutes/ID_INS_B_17-04.md)
- [ID Insurance Bulletin 18-01 Provisions for Health Carriers Submitting State-Based Health Benefit Plans](https://www.frixlaw.com/law-library/statutes/ID_INS_B_18-01.md)
- [ID Insurance Bulletin 18-02 Clarification Regarding Coverage of Treatments for Autism Spectrum Disorder](https://www.frixlaw.com/law-library/statutes/ID_INS_B_18-02.md)
- [ID Insurance Bulletin 18-03 Extension of Transitional Plans through December 31, 2019](https://www.frixlaw.com/law-library/statutes/ID_INS_B_18-03.md)
- [ID Insurance Bulletin 18-04 Use of Revised Accounting Practices and Procedures Manual of the NAIC](https://www.frixlaw.com/law-library/statutes/ID_INS_B_18-04.md)
- [ID Insurance Bulletin 18-05 Rate of Interest on Deferred Payment of Cash Surrendered Benefits](https://www.frixlaw.com/law-library/statutes/ID_INS_B_18-05.md)
- [ID Insurance Bulletin 18-06 Certificates of Insurance](https://www.frixlaw.com/law-library/statutes/ID_INS_B_18-06.md)
- [ID Insurance Bulletin 19-01 Requests that Information Submitted be Treated as Confidential and Exempt from Disclosure Under the Public Records](https://www.frixlaw.com/law-library/statutes/ID_INS_B_19-01.md)
- [ID Insurance Bulletin 19-02 Extension of Transitional Plans through December 31, 2020](https://www.frixlaw.com/law-library/statutes/ID_INS_B_19-02.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ID_INS_B_18-04. Check the current official text before relying on it. Not legal advice.