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Financial Reporting And Loss Reserving
Printer-friendly versionFinancial reporting and loss reserving issues in property/casualty actuarial practice.
Committee on Property and Liability Financial Reporting's 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 17, 2012)
Committee on Property and Liability Financial Reporting (COPLFR) comment letter to the NAIC's Casualty Actuarial & Statistical Task Force on the Statutory Accounting Principles Working Group's proposed changes to SSAP 65. (November 16, 2012)
Casualty, Life, Health, Professionalism, and Financial Reporting Council comments to the NAIC's Corporate Governance Working Group on its Proposed Responses to a Comparative Analysis of Existing U.S. Corporate Governance Requirements. (September 28, 2012)
Comments by Committee on Property and Liability Financial (COPLFR) to the NAIC's Blanks Working Group on its proposed 2012 Actuarial Opinion Instructions. (May 1, 2012)
Committee on Property and Liability Financial Reporting's 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.
PLEASE NOTE: This practice note was superseded by the 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 16, 2011)
PLEASE NOTE: This practice note was superseded by the 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 16, 2011)
Casualty Practice Council comments to the NAIC’s Casualty Actuarial & Statistical Task Force on its proposed 2012 Actuarial Opinion Instructions. (October 10, 2011)
Committee on Property and Liability Financial Reporting comments to the AICPA regarding its working draft of Audit and Accounting Guide Property and Liability Insurance Entities. (August 26, 2011)
Casualty Practice Council's proposed revisions to the NAIC's Instructions for Statements of Actuarial Opinion to the NAIC's Casualty Actuarial & Statistical Task Force; comments prompted by changes to the Casualty Actuarial Society's syllabus that go into effect this year. (March 26, 2011)
Committee on Property & Liability Financial Reporting's report on its recent activities to the NAIC's Casualty Actuarial & Statistical Task Force. (February 1, 2011)
Committee on Property and Liability Financial Reporting's 2010 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 3, 2010)
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 3, 2010)
COPLFR cross-practice area subgroup's Model Audit Rule practice note, intended to assist actuaries when supporting management's assertions per the Model Audit Rule, as applied to the evaluation and testing of key controls for the actuarial balances, including loss reserves for the financial reporting process. (November 12, 2010)
Committee on Property and Liability Financial Reporting's 2009 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (January 4, 2010)
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (January 4, 2010)
Committee on Property and Liability Financial Reporting's 2008 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 23, 2009)
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 23, 2009)
Committee on Property and Liability Financial Reporting issue brief intended to improve actuarial communications of issues surrounding the use of reserve ranges and variability of unpaid claim estimates. (September 1, 2008)
Committee on Property and Liability Financial Reporting's 2007 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 16, 2008)
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 16, 2008)
An Overview for Audit Committee Members of P/C Insurers: Effective Use of Actuarial Expertise
(September 1, 2007)
(September 1, 2007)
Committee on Property & Liability Financial Reporting's practice note Regarding Statements of Actuarial Opinion on Property and Casualty Loss Reserves.
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 4, 2007)
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 4, 2007)
Comments from COPLFR about draft Bermuda Monetary Authority guidance on the role of the loss reserve specialist. (December 22, 2005)
Committee on Property and Liability Financial Reporting comments in response to a draft "Statement of Principles Regarding Property and Casualty Loss and Loss Adjustment Expense Reserves" issued by the Casualty Actuarial Society's Task Force on Reserving Principles. (May 30, 2005)
Committee on Property and Liability Financial Reporting comments in response to the SEC's Financial Reporting Release requiring tabular disclosure of payments due under P/C liabilities for specified time periods. (January 24, 2005)
