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1

Galloway, Clair J. Handbook of accounting for insurance companies. Englewood Cliffs, N.J: Prentice Hall, 1986.

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2

1957-, Galloway Joseph M., ed. Handbook of accounting for insurance companies. New York: McGraw-Hill, 1986.

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3

Financial management of insurance companies. New York: AMACOM, American Management Association, 1993.

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4

D, Land Robert, Van House, Charles L., 1914-, and Life Office Management Association. Life Management Institute., eds. Accounting in life and health insurance companies. Atlanta, Ga: Life Management Institute, LOMA, 1987.

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5

Troxel, Terrie E. Property-liability insurance accounting and finance. 3rd ed. Malvern, Pa: American Institute for Property and Liability Underwriters, 1990.

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6

Troxel, Terrie E. Property-liability insurance accounting and finance. 4th ed. Malvern, Pa: American Institute for CPCU, 1995.

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7

Troxel, Terrie E. Property-liability insurance accounting and finance. 3rd ed. Malvern, Pa: American Institute for Property and Liability Underwriters, 1990.

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8

Mulligan, Elizabeth A. Accounting and financial reporting in life and health insurance companies. Atlanta, Ga: Life Management Institute, LOMA, 1997.

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9

Larry, Cohen, ed. Basic concepts of accounting & taxation of property/casualty insurance companies. New York: Insurance Information Institute Press, 1991.

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10

American Institute of Certified Public Accountants. Reinsurance Auditing and Accounting Task Force. Accounting for foreign property and liability reinsurance. New York, N.Y: The Institute, 1992.

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11

Standards, Organisation for Economic Co-operation and Development Working Group on Accounting. Operating results of insurance companies: Current practices in OECD countries. Paris: Organisation for Economic Co-operation and Development, 1988.

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12

Sean, Mooney. Basic concepts of accounting and taxation of property/casualty insurance companies. 4th ed. New York, NY: Insurance Information Institute Press, 1995.

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13

Zimmermann, Jochen. Die Gestaltung einer prozessorientierten Einzelkosten- und Deckungsbeitragsrechnung für Schadenversicherungsunternehmen. Karlsruhe: VVW, 1992.

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14

Ardielli, Enrico. Die Rechnungslegung des Versicherungskonzernes: Unter besonderer Berücksichtigung der Anforderungen an einen aussagekräftigen Konzernabschluss aus der Sicht einer Schweizer Versicherungsgruppe. Zürich: Schulthess Polygraphischer Verlag, 1995.

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15

Christoph, Schröder. Der Kontenrahmen für Schaden- und Unfallversicherungsunternehmen. Bergisch Gladbach: J. Eul, 1995.

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16

Wollmert, Peter. Die Konzernrechnungslegung von Versicherungsunternehmen als Informationsinstrument: Eine Analyse der Aussagefähigkeit sowie Ansatzpunkte einer zweckorientierten Reform. Marburg: Hitzeroth, 1992.

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17

Lekić, Žarko. Osiguranje: Finansijsko-računovodstvena funkcija. Beograd: Glosarijum, 2006.

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18

J, Markham James, ed. Insurance operations, regulation, and statutory accounting. 2nd ed. Malvern, PA: American Institute for Chartered Property Casualty Underwriters/Insurance Institute of America, 2004.

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19

J, Markham James, and Webb Bernard L, eds. Insurance operations, regulation, and statutory accounting. Malvern, PA: American Institute for Chartered Property Casualty Underwriters/Insurance Institute of America, 2003.

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20

Brachmann, Harald. Die kurzfristige Betriebsergebnisrechnung des Kompositversicherers: Ein Instrument der Betriebsführung. Karlsruhe: VVW, 1991.

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21

Kreeb, Markus. Der Versicherungskonzernabschluss nach internationalen Rechnungslegungsregeln: IFRS 4 Phase II. Lohmar: Eul, 2010.

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22

Organisation for economic co-operation and development. Operating results of insurance companies: Current practices in OECD countries : report. Paris: OECD, 1988.

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23

Heinrich, Fischer. Plankostenrechnung im Versicherungsunternehmen unter besonderer Berücksichtigung der Grenzplankostenrechnung. Köln: Müller Botermann, 1987.

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24

Auditing, American Institute of Certified Public Accountants Committee on Insurance Accounting and. Audits of stock life insurance companies, with conforming changes as of May 1, 1992. Chicago, Ill: Published for the American Institute of Certified Public Accountants by Commerce Clearing House, 1992.

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25

Cosgrove, Martin. An examination of some aspects of profit reporting in life assurance companies. Dublin: University College Dublin, 1993.

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26

Committee, American Institute of Certified Public Accountants Accounting Standards Executive. Accounting by insurance enterprises for demutualizations and formations of mutual insurance holding companies and for certain long-duration participating contracts. New York, N.Y: The Institute, 2000.

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27

M, Adams. Balance sheet structure and the managerial discretion hypothesis: An exploratory empirical study of New Zealand life insurance companies. Palmerston North, N.Z: Dept. of Accountancy, Massey University, 1993.

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28

Auditing, American Institute of Certified Public Accountants Committee on Insurance Accounting and. Audits of stock life insurance companies: With conforming changes as of May 1, 1993. Chicago, Ill: Published for the American Institute of Certified Public Accountants by Commerce Clearing House, 1993.

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29

Haudenschild, Peter. Die Erfolgsrechnung des Lebensversicherers und das Nutzenkonzept: Eine praxisbezogene wissenschaftliche Synthese von kaufmännischer Buchführung und Lebensversicherungsmathematik. Zürich: Schulthess Polygraphischer Verlag, 1991.

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30

United, States Congress Senate Committee on the Judiciary Subcommittee on Antitrust Monopolies and Business Rights. Insurance company solvency: Hearing before the Subcommittee on Antitrust, Monopolies, and Business Rights of the Committee on the Judiciary, United States Senate, One Hundred First Congress, second session, on insurance company solvency and reporting methods, December 10, 1990. Washington: U.S. G.P.O., 1991.

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31

Auditing, American Institute of Certified Public Accountants Committee on Insurance Accounting and. Audits of stock life insurance companies: Including statements of position issued by the Auditing Standards Division and the Accounting Standards Division and statement of financial accounting standards issued by the Financial Accounting Standards Board. 5th ed. New York, N.Y. (1211 Ave. of the Americas, New York 10036): American Institute of Certified Public Accountants, 1991.

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32

Erfolgsprognose für die Bewertung von Schadenversicherungsunternehmen. Frankfurt am Main: P. Lang, 1999.

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33

American Institute of Certified Public Accountants. Committee on Insurance Accounting and Auditing. Audits of stock life insurance companies: Including statements of position issued by Auditing Standards Division, and statement of financial accounting standards issued by The Financial Accounting Standards Board. 4th ed. New York: American Institute of Certified Public Accountants, 1985.

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34

Audits, California Bureau of State. Department of Insurance Conservation and Liquidation Office: Stronger oversight is needed to properly safeguard insurance companies' assets. Sacramento, Calif: Bureau of State Audits, 2001.

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35

Property and liability insurance companies: With conforming changes as of May 1, 2004. New York, NY: The Institute, 2004.

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36

Davies, John Hywel. Towards the adjustment of accounts of insurance companies to allow for differing accounting policies. London: University of East London, 1997.

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37

American Institute of Certified Public Accountants. Property and liability insurance, industry developments-1990: Update to AICPA audit and accounting guide, audits of property and liability insurance companies. New York: American Institute of Certified Public Accountants, 1990.

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38

Bernstein, Jeffrey Ian. Total factor productivity growth in the Canadian life insurance industry, 1979-1989. Cambridge, MA: National Bureau of Economic Research, 1998.

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39

Asāsīyāt mutaṭawwirah wa-aḥkām ʻāmmah fī sharikāt al-ashkhāṣ, sharikāt al-amwāl, sharikhāt al-taʼmīn. Bayrūt: Dār al-Khulūd lil-Ṣiḥāfah wa-al-Ṭibāʻah wa-al-Nashr wa-al-Tawzīʻ, 1993.

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40

Darwīsh, Muḥammad Kāmil. Asāsīyāt mutaṭawwirah wa-aḥkām ʻāmmah fī sharikāt al-ashkhāṣ, sharikāt al-amwāl, sharikhāt al-taʾmīn. Bayrūt: Dār al-Khulūd lil-Ṣiḥāfah wa-al-Ṭibāʻah wa-al-Nashr wa-al-Tawzīʻ, 1993.

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41

Palande, P. S. Insurance in India: Changing policies and emerging opportunities. New Delhi: Response Books, 2003.

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42

Schierenbeck, Henner. Risk Controlling in der Praxis: Rechtliche Rahmenbedingungen und geschäftspolitische Konzeptionen in Banken, Versicherungen und Industire. 2nd ed. Zürich: Neue Zürcher Zeitung, 2006.

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43

Office, General Accounting. Employee benefits: Companies' retiree health liabilities large, advance funding costly : report to Congressional requesters. Washington, D.C: the Office, 1989.

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44

Stewart, Richard E. Niche insurance companies. [Chapel Hill, NC]: Stewart Economics, Inc., 1997.

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45

Stewart, Richard E. Niche insurance companies. [Chapel Hill, NC]: Stewart Economics, Inc., 1997.

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46

Denis, Normand, Organisation for Economic Co-operation and Development., Organisation for Economic Co-operation and Development. Fiscal Affairs Division., and Organisation for Economic Co-operation and Development. Directorate for Financial and Fiscal Affairs. Taxation Division., eds. Taxing insurance companies. Paris: Organisation for Economic Co-operation and Development, 2001.

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47

Rich, Judy B. Accounting in Life & Health Insurance Companies. Life Office Management Association, 1987.

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48

The Accounting Function and Management Accounting in Life Insurance Companies. Loma, 2002.

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49

Bouchie, George E., and Terrie E. Troxel. Property Liability Insurance Accounting and Finance. 3rd ed. Amer Inst for Chartered, 1993.

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50

Marshall, David H., Wayne W. McManus, Kenneth N. Scoles, and Paul M. Kazenski. Accounting and Finance for Insurance Professionals. American Institute for Cpcu, 1993.

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