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Accounting for foreign property and liability reinsurance : June 1, 1992 supplement to AICPA Audit and accounting guide : Audits of property and liability insurance companies;
Statement of Position
92-5
Accounting for Foreign Property and Liability Reinsurance
June 1, 1992
Supplement to
AICPA Audit and Accounting Guide Audits of Property and Liability Insurance Companies
Prepared by the AICPA Reinsurance Auditing and Accounting Task Force of the Insurance Companies Committee
American Institute of Certified Public Accountants
AICPA