# Utah Code § 31A-17-102: Standards for accounting rules

> Utah · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_102

## Section

- **Citation:** Utah Code § 31A-17-102
- **Heading:** Standards for accounting rules
- **Jurisdiction:** Utah
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Utah Code / Title 31A / Chapter 31A-17 / § 31A-17-102

## Text

When adopting accounting rules, the commissioner shall consider recommendations made by the National Association of Insurance Commissioners. Accounting rules shall follow generally accepted accounting principles, except as modified by statutory insurance accounting principles.

## Nearby sections

- [Utah Code § 31A-17-101 § 31A-17-101. Scope.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_101.md)
- [Utah Code § 31A-17-102 § 31A-17-102. Standards for accounting rules.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_102.md)
- [Utah Code § 31A-17-201 § 31A-17-201. Qualified assets.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_201.md)
- [Utah Code § 31A-17-202 § 31A-17-202. Status of assets that are not "qualified assets."](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_202.md)
- [Utah Code § 31A-17-203 § 31A-17-203. Encumbering of assets.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_203.md)
- [Utah Code § 31A-17-401 § 31A-17-401. Valuation of assets.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_401.md)
- [Utah Code § 31A-17-402 § 31A-17-402. Valuation of liabilities.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_402.md)
- [Utah Code § 31A-17-404 § 31A-17-404. Credit allowed a domestic ceding insurer against reserves for reinsurance.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_404.md)
- [Utah Code § 31A-17-404.1 § 31A-17-404.1. Asset or reduction from liability for reinsurance ceded by a domestic insurer to other assuming insurers.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_404.1.md)
- [Utah Code § 31A-17-404.3 § 31A-17-404.3. Rules.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_404.3.md)
- [Utah Code § 31A-17-404.4 § 31A-17-404.4. Transition -- Application to reinsurance agreement.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_404.4.md)
- [Utah Code § 31A-17-405 § 31A-17-405. Fraternal rates and reserves.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_405.md)
- [Utah Code § 31A-17-406 § 31A-17-406. Adjustment of reserves.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_406.md)
- [Utah Code § 31A-17-407 § 31A-17-407. Accounting for repurchased shares.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_407.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_UT_T31A_S31A_17_102. Check the current official text before relying on it. Not legal advice.