Technical questions and answers released on financial accounting, reporting issues.
The AICPA AICPA
See American Institute of Certified Public Accountants (AICPA). staff, working with industry experts, released a set of
technical questions and answers on financial accounting and reporting
issues related to Statement of Position 03-1, Accounting and Reporting
by Insurance Enterprises for Certain Nontraditional Adj. 1. nontraditional - not conforming to or in accord with tradition; "nontraditional designs"; "nontraditional practices"
untraditional
traditional - consisting of or derived from tradition; "traditional history"; "traditional morality" Long-Duration
Contracts and for Separate Accounts. The Qs&As have been posted to
the accounting standards page of the AICPA Web site
(www.aicpa.org/members/div/acctstd/general/recent_tpas.asp).
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