Accounting and reporting by mutual life insurance enterprises and by insurance enterprises for certain long-duration participating contracts
Subtitle: an amendment of FASB statements no. 60, 97, and 113 and interpretation no. 40
Series: Statement of financial accounting standards -- no. 120; Financial accounting series -- no. 145-B
Publisher: FASB
Published: 1995
Place of publication: Norwalk, Conn
Language: eng
Number of pages: 15
Subjects: Life insurance; Accounting; Insurance; Contracts
Notes: "January 1995."