Statements of Position

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Description

Statement of position 00-3

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

Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts

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