Statements of Position

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Description

Statement of position 03-01

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

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