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- catalog contributor b10452164.
- catalog created "[1995]".
- catalog date "1995".
- catalog date "[1995]".
- catalog dateCopyrighted "[1995]".
- catalog extent "15 p. ;".
- catalog isPartOf "Financial accounting series, 0885-9051 ; no. 145-B".
- catalog isPartOf "Statement of financial accounting standards ; no. 120".
- catalog issued "1995".
- catalog issued "[1995]".
- catalog language "eng".
- catalog publisher "Norwalk, Conn. : FASB,".
- catalog spatial "United States".
- catalog subject "Contracts United States Accounting.".
- catalog subject "Insurance United States Accounting.".
- catalog subject "Life insurance United States Accounting.".
- catalog title "Accounting and reporting by mutual life insurance enterprises and by insurance enterprises for certain long-duration participating contracts : an amendment of FASB statements no. 60, 97, and 113 and interpretation no. 40.".
- catalog type "text".