Accounting Research Tool
FASB Staff Positions

FSP FAS 97-1: Situations in Which Paragraphs 17(b) and 20 of FASB Statement No. 97,Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments, Permit or Require Accrual of an Unearned Revenue Liability