Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts; Statement of position 00-3;

Authors

American Institute of Certified Public Accountants. Demutualization Task Force

Files

Publication Date

2000

Relational Format

book

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

Insurance -- Accounting -- Standards -- United States; Insurance holding companies -- Accounting -- Standards -- United States; Contracts -- Accounting -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

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

Recommended Citation

American Institute of Certified Public Accountants. Demutualization Task Force, "Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts; Statement of position 00-3;" (2000). Exposure Drafts, Comment Letters, and Statements of Position. 13.
https://egrove.olemiss.edu/aicpa_sop/13