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Accounting Resources
AALU's Washington Report 08-52
Valuation of Life Insurance Policy Separate Accounts for Financial Reporting Purposes
EITF 06-04
Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements
FAS 159
New Accounting Standard Provides Greater Flexibility for Informally Funded Nonqualified Plans
ARB 43
Restatement and Revisions of Accounting Research Bulletins
APB 12
Deferred Compensation Contracts
FASB-TB 85-4
Accounting for Purchases of Life Insurance
SFAS132R
Statement of Financial Accounting Standards 132
SFAS 111
Rescission of FASB Statement No. 32 and Technical Corrections
SFAS 109
Accounting for Income Taxes
SFAS 106
Employers' Accounting for Postretirement Benefits other than Pensions
SFAS 87
Employers' Accounting for Pensions
FASB Statement No. 5
Accounting for Contingencies
AALU's Washington Report 06-70
Update on Section 409A Guidance