Statements of Position

Files

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Publication Date

1994

Relational Format

pamphlet

Keywords

Insurance -- United States -- Accounting; Disclosure in accounting -- United States; Financial statements -- United States

Disciplines

Accounting | Taxation

Comments

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

Disclosures of certain matters in the financial statements of insurance enterprises; Statement of position 94-5;

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