Accounting and reporting by mutual life insurance enterprises and by insurance enterprises for certain long-duration participating contracts : an amendment of FASB Statements no. 60, 97, and 113 and Interpretation no. 40
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書誌事項
Accounting and reporting by mutual life insurance enterprises and by insurance enterprises for certain long-duration participating contracts : an amendment of FASB Statements no. 60, 97, and 113 and Interpretation no. 40
(Financial accounting series, No. 145-B . Statement of Financial Accounting Standards ; No. 120)
Financial Accounting Standards Board of the Financial Accounting Foundation, c1995
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注記
"January 1995"