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~isPartOf:"Internationale Aktuarvereinigung - Veröffentlichungen"
~subject:"International Accounting Standards"
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IAA Paper features of insurance contracts - (ASC Insurance Issues Paper, Sub-Issue 1A, Paragraphs 17 & 25)
International Actuarial Association
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2000
The important distinguishing characteristics of insurance contracts are quite relevant to much of the discussion regarding insurance standards for insurance contracts.
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