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1

American Institute of Certified Public Accountants. Social Insurance Task Force. Auditing the statement of social insurance. New York, NY: American Institute of Certified Public Accountants, 2004.

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2

American Institute of Certified Public Accountants. Insurance Companies Committee. Auditing property/casualty insurance entities' statutory financial statements: Applying certain requirements of the NAIC annual statement instructions. Jersey City, NJ: The Institute, 1992.

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3

United States. General Accounting Office. Accounting and Information Management Division. Financial audit: Other matters identified during GAO's 1998 FDIC financial statement audits. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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4

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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5

Division, United States General Accounting Office Accounting and Information Management. Financial audit: Accounting and internal control issues identified during GAO's 1999 FDIC financial statement audits. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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6

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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7

Gramling, Robert W. Deposit insurance funds: Analysis of insurance premium disparity between banks and thrifts : statement of Robert W. Gramling, Director, Corporate Financial Audits, Accounting and Information Management Division, before the Subcommittee on Financial Institutions and Consumer Credit, Committee on Banking and Financial Services, House of Representatives. Washington, D.C: The Office, 1995.

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8

Gramling, Robert W. Deposit insurance funds: Analysis of insurance premium disparity between banks and thrifts : statement for the Record of Robert W. Gramling, Director, Corporate Financial Audits, Accounting and Information Management Division, before the Subcommittee on Financial Institutions and Consumer Credit, Committee on Banking and Financial Services, U.S. House of Representatives. [Washington, D.C.]: The Office, 1995.

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9

Wolf, Frederick D. Observations on the Financial Institutions Reform, Recovery and Enforcement Act of 1989: Statement of Frederick D. Wolf, Assistant Comptroller General before the Committee on Banking, Finance and Urban Affairs, House of Representatives. [Washington, D.C.?]: U.S. General Accounting Office, 1989.

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10

Chapin, Donald H. Immediate measures that can be taken to strengthen the bank insurance fund: Statement of Donald H. Chapin, Assistant Comptroller General, Accounting and Financial Management Division, before the Committee on Banking, Housing, and Urban Affairs, United States Senate. [Washington, D.C.]: U.S. General Accounting Office, 1990.

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11

Chapin, Donald H. Immediate measures that can be taken to strengthen the bank insurance fund: Statement of Donald H. Chapin, Assistant Comptroller General, Accounting and Financial Management Division, before the Committee on Banking, Housing, and Urban Affairs, United States Senate. [Washington, D.C.]: The Office, 1990.

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12

Fogel, Richard L. Insurance regulation: The Financial Regulation Standards and Accreditation Program of the National Association of Insurance Commissioners : statement of Richard L. Fogel, Assistant Comptroller General, General Government Programs, before the Subcommittee on Oversight and Investigations, Committee on Energy and Commerce, House of Representatives. Washington, D.C: The Office, 1992.

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13

Dyckman, Lawrence J. Crop insurance: Further actions could strengthen program's financial soundness : statement of Lawrence J. Dyckman, Director, Food and Agriculture Issues, Resources, Community, and Economic Development Division, before the Committee on Agriculture, Nutrition, and Forestry, U.S. Senate. Washington, D.C: The Office, 1999.

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14

Wolf, Frederick D. The need to improve auditing in the savings and loan industry: Statement of Frederick D. Wolf, Assistant Comptroller General, Accounting and Financial Management Division, before the Committee on Banking, Finance and Urban Affairs, House of Representatives. [Washington, D.C.?]: U.S. General Accounting Office, 1989.

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15

Wolf, Frederick D. The Federal Savings and Loan Insurance Corporation--current financial condition and outlook: Statement of Frederick D. Wolf ... before the Committee on Banking, Housing, and Urban Affairs, United States Senate. [Washington, D.C.?]: U.S. General Accounting Office, 1988.

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16

Wolf, Frederick D. The Federal Savings and Loan Insurance Corporation--current financial condition and outlook: Statement of Frederick D. Wolf ... before the Committee on Banking, Housing, and Urban Affairs, United States Senate. [Washington, D.C.?]: U.S. General Accounting Office, 1988.

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17

Wolf, Frederick D. The Federal Savings and Loan Insurance Corporation--current financial condition and outlook: Statement of Frederick D. Wolf ... before the Committee on Banking, Housing, and Urban Affairs, United States Senate. [Washington, D.C.?]: U.S. General Accounting Office, 1988.

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18

Nelson, Benjamin F. Export-Import Bank: Reauthorization issues : statement of Benjamin F. Nelson, Director, International Relations and Trade Issues, National Security and International Affairs Division, before the Subcommittee on Domestic and International Monetary Policy, Committee on Banking and Financial Services, House of Representatives. Washington, D.C: The Office, 1997.

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19

Zeimentz, Matthias. Der Lebensversicherungsabschluss unter dem Einfluss volkswirtschaftlicher Parameter: Eine empirische Analyse am Beispiel Westfalens. Köln: Müller Botermann, 1989.

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20

Saunders, R. Arthur. Life insurance company financial statements: Keys to successful reporting. Chicago, Ill: Teachʼem, 1986.

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21

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

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22

Disclosures, American Institute of Certified Public Accountants Task Force on Insurance Companies'. Disclosures of certain matters in the financial statements of insurance enterprises. New York, NY: American Institute of Certified Public Accountants, 1994.

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23

Fassbender, Jürgen. Jahresabschlusspolitik von Erstversicherungsunternehmen: Eine Untersuchung auf der Grundlage des Handelsrechts. Lohmar: J. Eul, 1998.

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24

Board, Accounting Standards. Amendment to FRS 5 'Reporting the substance of transactions': Insurance broking transactions and financial reinsurance. London: Accounting Standards Board, 1994.

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25

Board, Accounting Standards. Amendment to FRS 5 'Reporting the substance of transactions': Insurance broking transactions and financial reinsurance. Milton Keynes: Accounting Standards Board, 1994.

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26

United States. Government Accountability Office. Financial audit: Federal deposit insurance corporation funds' 2004 and 2003 financial statements ; report to the Congress. Washington, D.C: GAO, 2005.

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27

Office, General Accounting. Financial audit: Federal Deposit Insurance Corporation's 1997 and 1996 financial statements : report to the Congress. [Washington, D.C.]: The Office, 1997.

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28

Board, Accounting Standards. Amendment to FRS 5 'Reporting the substance of transactions': Private Finance Initiative and similar contracts. London: Accounting Standards Board, 1998.

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29

United, States Congress House Committee on Banking and Financial Services Subcommittee on Capital Markets Securities and Government Sponsored Enterprises. Mark-to-market accounting: Practices and implications : hearing before the Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eleventh Congress, first session, March 12, 2009. Washington: U.S. G.P.O., 2009.

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30

United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises. Mark-to-market accounting: Practices and implications : hearing before the Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eleventh Congress, first session, March 12, 2009. Washington: U.S. G.P.O., 2009.

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31

Mark-to-market accounting: Practices and implications : hearing before the Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eleventh Congress, first session, March 12, 2009. Washington: U.S. G.P.O., 2009.

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32

United States. General Accounting Office., ed. Homeownership: Management challenges facing FHA's single-family housing operations : statement of Judy A. England-Joseph, Director, Housing and Community Development Issues, Resources, Community, and Economic Development Division, before the Subcommittee on Housing and Community Opportunity, Committee on Banking and Financial Services, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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33

Fogel, Richard L. Preliminary observations on the market crash of October 1987: Statement of Richard L. Fogel, Assistant Comptroller General, General Government Programs, before the Subcommittee on Financial Institutions, Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, United States House of Representatives. [Washington, D.C.?]: U.S. General Accounting Office, 1988.

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34

Fogel, Richard L. Preliminary observations on the market crash of October 1987: Statement of Richard L. Fogel, Assistant Comptroller General, General Government Programs, before the Subcommittee on Financial Institutions, Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, United States House of Representatives. [Washington, D.C.?]: U.S. General Accounting Office, 1988.

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35

Fogel, Richard L. Preliminary observations on the market crash of October 1987: Statement of Richard L. Fogel, Assistant Comptroller General, General Government Programs, before the Subcommittee on Financial Institutions, Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, United States House of Representatives. [Washington, D.C.?]: U.S. General Accounting Office, 1988.

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36

Stille Reserven im Jahresabschluss von Lebensversicherungsunternehmen: Eine Untersuchung zum Verhältnis von Bilanzrecht, Mitgliedschaftsrecht und Versicherungsvertragsrecht bei Lebensversicherungsunternehmen in der Rechtsform der Aktiengesellschaft und des Versicherungsvereins auf Gegenseitigkeit. Frankfurt am Main: P. Lang, 1998.

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37

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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38

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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39

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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40

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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41

Office, General Accounting. Banking: Off-balance-sheet activities : briefing report to the chairman, Subcommittee on Financial Institutions Supervision, Regulation and Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. Washington, D.C: The Office, 1988.

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42

Fostering accuracy and transparency in financial reporting: Hearing before the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Ninth Congress, second session, March 29, 2006. Washington: U.S. G.P.O., 2006.

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43

Christoph, Brömmelmeyer, and Workshop "Junge Versicherungswissenschaft" (2009), eds. Einflussfaktoren für die Entscheidung bei Altersvorsorgeprodukten--IFRS-Gesundheitspolitik: Beiträge zur 19. Wissenschaftstagung des Bundes der Versicherten und zum Workshop "Junge Versicherungswissenschaft". Baden-Baden: Nomos, 2010.

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44

Office, General Accounting. Financial audit: Rural Telephone Bank's 1988 financial statements : report to the Congress. Washington, D.C: The Office, 1990.

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45

Chapin, Donald H. Bank and thrift regulation: FDICIA safety and soundness reforms need to be maintained : statement of Donald H. Chapin, Assistant Comptroller General, Accounting and Information Management Division, before the Subcommittee on Financial Institutions Supervision, Regulation and Deposit Insurance, Committee on Banking, Finance and Urban Affairs, House of Representatives. [Washington, D.C.]: The Office, 1993.

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46

United States. Government Accountability Office. Financial audit: Securities and exchange commission's financial statements for fiscal year 2004 : report to the Chairman, U.S. Securities and Exchange Commission. Washington, D.C: GAO, 2005.

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47

Financial audit: Other matters identified during GAO's 1997 financial statement audits. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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48

Financial audit: Other matters identified during GAO's 1996 financial statement audits. Washington, D.C: The Office, 1997.

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49

US GOVERNMENT. Accounting for social insurance (Statement of federal financial accounting standards). [For sale by the U.S. G.P.O., Supt. of Docs, 1999.

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50

Statement of Financial Accounting Standards, Number 97: Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Insurance Contra. Financial Accounting Standards, 1986.

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