Letters of comment submitted in respect of the FASB Exposure draft, Accounting and reporting by insurance enterprises for certain long-duration insurance contracts and for realized gains and losses from the sale of investments, dated December 23, 1986

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Title: "Letters of comment submitted in respect of the FASB Exposure draft, Accounting and reporting by insurance enterprises for certain long-duration insurance contracts and for realized gains and losses from the sale of investments, dated December 23, 1986"

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At head of title: Public record