Amendments to specific AICPA pronouncements for changes related to the NAIC codification
By: issued by the Accounting Standards Executive Comnmittee, American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants. Task Force on Insurance Companies' Disclosures.; National Association of Insurance Commissioners.; American Institute of Certified Public Accountants. NAIC Task Force.
Series: Statement of position / American Institue of Certified Public Accountants ;; 01-5
Publisher: The Institute
Published: 2001
Place of publication: New York, N.Y
Language: eng
Number of pages: 53
Subjects: Insurance -- Accounting -- Standards -- United States.; Insurance -- Accounting -- Law and legislation -- United States.; Disclosure in accounting -- Standards -- United States.
Notes: Cover title.
"December 14, 2001."
"Statements of Position on accounting issues present the conclusions of at least two-thirds of the Accounting Standards Executive Committee ..."--Verso of front cover.
" ... amends AICPA SOP 94-5, Disclosures of Certain Matters in the Financial Statements of Insurance Enterprises ..."--P. 4.
"In 1999, the National Association of Insurance Commissioners (NAIC) completed a process to codify statutory accounting practices for certain insurance enterprises, resulting in a revised Accounting Practices and Procedures Manual ..."--P. 9.
Prepared with the assistance of the AICPA's NAIC Task Force.
Includes bibliographical references.