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Deposit accounting : accounting for insurance and reinsurance contracts that do not transfer insurance risk;

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Title	Deposit accounting : accounting for insurance and reinsurance contracts that do not transfer insurance risk
Series Title	Statement of position 98-7
Author	American Institute of Certified Public Accountants. Accounting Standards Executive Committee
Subject	Insurance premiums -- Accounting -- Standards -- United States Insurance -- Accounting -- Standards -- United States Reinsurance -- Accounting -- Standards -- United States Contracts -- Accounting -- Standards -- United States
Date-Issued	1998
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Type	Text
Format	PDF text file scanned at 400 dpi with corrected OCR
Digital Publisher	University of Mississippi Library. Accounting Collection
Date-Digitally Created	2011
Language	eng
Identifier	sop 98-7b

Title	Page 1
Description-Abstract	STATEMENT OF POSITION 98-7 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS October 19, 1998 Deposit Accounting: Accounting for Insurance and Reinsurance Contracts That Do Not Transfer Insurance Risk Issued by the Accounting Standards Executive Committee

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