Financial Accounting Standards Board
Financial services-insurance (topic 944) : accounting for costs associated with acquiring or renewing insurance contracts / Financial Accounting Standards Board, Financial Accounting Foundation . - Norwalk (CT) : FASB, 2010 . - 24 p . - (Financial Accounting series , 0885-9051)



Normalização contabilística
Normas internacionais de relato financeiro

CDU 657.4:006