![American Institute of Certified Public Accountants (AICPA) Historical Collection](../../assets/md5images/2ce4dc8d2ada1ba9f2afa043f5664f53.png)
Exposure Drafts, Comment Letters, and Statements of Position
![Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts](https://egrove.olemiss.edu/aicpa_sop/1011/thumbnail.jpg)
Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts
Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Description
Statement of position 00-3
This paper has been withdrawn.