1[1]SFAS60. Accounting and Reporting by Insurance Enterprises [R]. 1982, (6).
2[2]SFAS97. Accounting and Reproting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments [R]. 1987, (12).
3[3]SFAS113. Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts [R]. 1992, (12).
4[4]SFAS120. Accounting and Reporting by Mutual Life Insurance Enterprises and.by Insurance Enterprises for Certain LongDuration Participating Contracts [R]. 1995, (1).
5[5]IASC Insurance, Issues Paper Issued on Insurance [R]. 1999, (11).
