A primer on accounting models for long-duration life insurance contracts under U.S. GAAP / Wayne S. Upton, Jr. Upton, Wayne S. Financial Accounting Standards Board. Life insurance United States Accounting. HG8848 .U67 1996 657 21 FIA "November 1996"--Cover. Norwalk, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation, 1984. 1984. 1996 Text vi, 32 p. : http://lcweb.loc.gov/catdir/toc/97-201294.html eng Financial accounting series ; no. 167-A Special report Special report (Financial Accounting Standards Board) United States