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  • Financial Reporting Topics - Current Interest
    made to the authorities for some changes. The primary studies have been joint efforts of the CIA and ... extraordinary item, a prior period adjustment or a direct surplus transaction. The Task Force envisages the ...

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    • Authors: David N Becker, Richard Kischuk, John O Montgomery, William J Schreiner, Horace W McCubbin
    • Date: Oct 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting