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340 Other Assets and Deferred Costs

ASC 340-30 Insurance Contracts That Do Not Transfer Insurance Risk

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US GAAP

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00 Status 05 Overview and Background 15 Scope and Scope Exceptions 20 Glossary 25 Recognition 30 Initial Measurement 35 Subsequent Measurement 45 Other Presentation Matters 50 Disclosure 55 Implementation Guidance and Illustrations