Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts
By: issued by the Accounting Standards Executive Committee, American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants.
Series: Statement of position / American Institute of Certified Public Accountants ;; 00-3
Publisher: The Institute
Published: 2000
Place of publication: New York, N.Y
Language: eng
Number of pages: 61
Subjects: Insurance -- Accounting -- Standards -- United States.; Insurance holding companies -- Accounting -- Standards -- United States.; Contracts -- Accounting -- Standards -- United States.
Notes: Cover title.
"December 15, 2000."
"Statements of Position on accounting issues present the conclusions of at least two-thirds of the Accounting Standards Executive Committee ..."--Note.
Prepared with the assistance of the AICPA's Demutualization Task Force.