Practice Note on Anticipated Common Practices Relating to AICPA Statement of Position 03-1: Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long-Duration Contracts and for Separate Accounts

Life Financial Reporting Committee practice note on anticipated common practices relating to AICPA Statement of Position 03-1: accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts.
PDF: 
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Publication Date: 
April 5, 2005