GAAP - Generally Accepted Accounting Principles
- First, let me remind you of the brief history of GAAP for life insurance companies.
- You will recall that the first exposure draft of the American Institute of Certified Public Accountants (AICPA) appeared in December, 1970.
-- John H. Biggs
1976 - TRENDS IN GAAP AND STATUTORY FINANCIAL STATEMENTS, Society of Actuaries - 14p
US GAAP for Life Insurers, Second Edition - R. Thomas Herget, Editor. 2006. 675 pages.
Financial Standards Subcommittee
Accounting Manual Draft
Generally Accepted Accounting Principles (GAAP) - (p20)
1988-2, NAIC Proceedings