Statements of Position

Files

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Publication Date

1998

Relational Format

pamphlet

Keywords

Insurance premiums -- Accounting -- Standards -- United States; Insurance -- Accounting -- Standards -- United States; Reinsurance -- 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

Deposit accounting : accounting for insurance and reinsurance contracts that do not transfer insurance risk; Statement of position 98-7;

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