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Statement of position 00-3
Originally published by: American Institute of Certified Public Accountants
Insurance -- Accounting -- Standards -- United States; Insurance holding companies -- Accounting -- Standards -- United States; Contracts -- Accounting -- Standards -- United States
Accounting | Taxation
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" (2000). Statements of Position. 13.