4IASB/FASB Joint Meeting. IASB agenda reference and FASB meo reference,July,2009.
5AAA. Comments to the FASB concerning Exposure Draft Proposed ASU-Financial Service-Insurance (Topic 944), February, 12,2010.
6IASB meeting staff paper. Acquisition cost of Insurance Contract, April,2009.
7US GAAP SFAS No. 60 -Accounting and Reporting by Insurance Enterprises.
8US GAAP SFAS No. 97 - Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and losses from the Sale of Investments.
9US GAAP SFAS No. 60 -Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts.
10IASC. IAS 39 Financial Instruments:Recognition and Measurement,2004.
