- DefinitionTabular disclosure of the nature and amount of intangible assets arising from insurance contracts acquired in a business combination, reconciles the balance at the beginning of the period to the end of the period (which may include: additions during the year arising from acquisitions of insurance enterprises, the amount of amortization during the year, the amount of any write-offs during the year due to impairment, and how those write-offs were determined) and provides other information pertinent to an understanding of the value of the business acquired. This element is used in connection with a business combination entered into on or after December 15, 2008.
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 805
-Section 30
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6918792&loc=d3e30256-158563
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