The Accounting Practices and Procedures Manual presents a comprehensive basis of accounting that should be followed if not in conflict with state statutes and/or regulations. Should the domiciliary state set forth accounting guidance that differs from the AP&P Manual, disclosures of such must be made. This publication provides information regarding each state's prescribed differences from NAIC statutory accounting principles, including a citation to the respective state statute and/or regulation
Format:Paperback
Language:English
ISBN:1641790008
ISBN13:9781641790000
Release Date:January 2023
Publisher:National Association of Insurance Commissioners
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