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Statement of position 03-01
Originally published by: American Institute of Certified Public Accountants
Statement of financial accounting standards; Accounting -- Standards -- United States; Insurance -- Accounting -- Standards -- United States; Insurance companies -- Investments -- United States -- Accounting -- Standards
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Accounting and reporting by insurance enterprises for certain nontraditional long-duration insurance contracts and for separate accounts" (2003). Statements of Position. 6.