Status of Interpretation No. 15

Translation of Unamortized Policy Acquisition Costs by a Stock Life Insurance Company—an interpretation of FASB Statement No. 8


Issued: September 1976

Effective Date:
For annual and interim periods ending after December 15, 1976


No other pronouncements


Affected by:
Paragraphs 2 and 4 amended by FAS 60, paragraph 63
Superseded by FAS 52, paragraph 3


Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides