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    <title>primer on accounting models for long-duration life insurance contracts under U.S. GAAP</title>
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  <name type="personal">
    <namePart>Upton, Wayne S.</namePart>
    <role>
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    <namePart>Financial Accounting Standards Board</namePart>
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    <place>
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    <publisher>Financial Accounting Standards Board of the Financial Accounting Foundation</publisher>
    <dateIssued>1984</dateIssued>
    <dateIssued encoding="marc">1996</dateIssued>
    <issuance>monographic</issuance>
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    <extent>vi, 32 p. : ill. ; 28 cm.</extent>
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  <note type="statement of responsibility">Wayne S. Upton, Jr.</note>
  <note>"November 1996"--Cover.</note>
  <subject>
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  <subject authority="lcsh">
    <topic>Life insurance</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HG8848 .U67 1996</classification>
  <classification authority="ddc" edition="21">657 FIA</classification>
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      <title>Financial accounting series ; no. 167-A</title>
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  <relatedItem type="series">
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      <title>Special report (Financial Accounting Standards Board)</title>
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  <identifier type="lccn">97201294</identifier>
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