Statements of Position

Files

Download

Download Full Text (4.0 MB)

Publication Date

2003

Relational Format

book

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

Statement of financial accounting standards; Accounting -- Standards -- United States; Insurance -- Accounting -- Standards -- United States; Insurance companies -- Investments -- United States -- Accounting -- Standards

Disciplines

Accounting | Taxation

Comments

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

Accounting and reporting by insurance enterprises for certain nontraditional long-duration insurance contracts and for separate accounts; Statement of position 03-01

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.