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Statement of position 92-5
Originally published by: American Institute of Certified Public Accountants
Insurance -- United States -- Auditing; Property insurance -- United States -- Auditing; Liability insurance -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing and Accounting Task Force, "Accounting for foreign property and liability reinsurance: June 1, 1992 supplement to AICPA Audit and accounting guide: audits of property and liability insurance companies" (1992). Statements of Position. 30.