Q&As related to the implementation of SOP 03-1, Accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts.

Authors

• American Institute of Certified Public Accountants (AICPA)

Files

Publication Date

2004

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Insurance -- Accounting

Disciplines

Accounting

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

(Technical practice aids, TPA 6300.05, Definition of an insurance benefit feature; TPA 6300.06, Definition of an assessment;TPA 6300.07, Level of aggregation of additional liabilities determined under SOP 03-1; TPA 6300.08, Losses followed by losses; TPA 6300.09, Reinsurance; TPA 6300.10, Accounting for contracts that provide annuitization benefits.)

Recommended Citation

American Institute of Certified Public Accountants (AICPA), "Q&As related to the implementation of SOP 03-1, Accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts." (2004). Guides, Handbooks and Manuals. 2508.
https://egrove.olemiss.edu/aicpa_guides/2508

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