Accounting – Documents

1980s

  • 1984 – AICPA – Accounting by stock life insurance companies for annuities, universal life insurance, and related products: and accounting for nonguaranteed premium contracts; Issues paper – 120p
  • 1985 – AICPA – Audits of stock life insurance companies: Industry audit guide; Audit and accounting guide American Institute of Certified Public Accountants. Committee on Insurance Accounting and Auditing – 250p

1990s

  • 1990 – AICPA – Practice Bulletin 8 – Application of FASB Statement No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments, to Insurance Enterprises – 13p

2000s

  • 2000 – AICPA – Audit and Accounting Guide: Life and health insurance entities,  American Institute of Certified Public Accountants. Life Insurance Audit Guide Task Force – 394p

2010s

  • 2016 0929 – FASB – Draft – Proposed Accounting Standards Update – 172p