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  • Life Insurance Reserves and the AICPA Exposure Draft on Auditing Accounting Estimates
    DRAFT ON AUDITING ACCOUNTING ESTIMATES By Jonathan S. Carr Auditing accounting estimates is the main ... items have been considered - for example, extra mortality on term conversions. b. “Preparation of the ...

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    • Authors: Jonathan S Carr
    • Date: Jun 1987
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting