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Practice Note

Anticipated Common Practices Relating to AICPA Statement of Position (SOP) 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts

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Publish Date:

10/1/2007

Category:

Policy & Research

Topics:

Financial Reporting

Practice note relating to AICPA Statement of Position 05-1 on insurance accounting for deferred acquisition costs in connection with modifications or exchanges of insurance contracts.

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