Accounting by insurance enterprises for deferred acquisition costs in connection with modifications or exchanges of insurance contracts
By: prepared by the Accounting Standards Executive Committee.
Series: Statement of position / American Institute of Certified Public Accountants -- 05-1.
Publisher: American Institute of Certified Public Accountants
Published: 2005
Place of publication: New York, N.Y
Language: eng
Number of pages: 92
Subjects: Insurance -- Accounting -- Standards -- United States; Contracts -- Accounting -- Standards -- United States
Notes: "September 19, 2005."