 |
|
|
|
Financial Reporting/International Accounting
Printer-friendly versionDomestic and international financial reporting issues that affect multiple areas of actuarial practice including responses to the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB).
Financial Reporting Committee white paper and notes on the use of discount rates in accounting present value estimates. (September 15, 2009)
Life Financial Reporting Committee and Financial Reporting Committee comments to the IASB on its "Exposure Draft, Financial Instruments: Classification and Measurement." (September 14, 2009)
Financial Reporting Committee comments to the IASB on its Discussion Paper, Credit Risk in Liability Measurement. (September 1, 2009)
IAA Insurance Accounting Committee and Financial Reporting Committee presentation at a Financial Accounting Standards Board (FASB) educational session on risk margins. (June 24, 2009)
Financial Reporting Committee comments to the International Association of Insurance Supervisors (IAIS) on the Draft Issues Paper on the Roles of and Relationship Between the Actuary and the External Auditor in the Preparation and Audit of Financial Reports. (May 15, 2009)
Financial Reporting Committee comments to the FASB on its Discussion Paper, "Preliminary Views on Financial Statement Presentation." (April 14, 2009)
Financial Reporting Committee response to the joint IASB/FASB Financial Crisis Advisory Group (FCAG) in which FCAG sought input from constituents to discussion questions surrounding accounting and reporting matters related to the financial crisis. (April 1, 2009)
Financial Reporting Committee comments to the Securities and Exchange Commission on the "Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by US Issuers." (March 4, 2009)
Financial Reporting Committee comments to the International Accounting Standards Board regarding its revenue recognition project. (February 4, 2009)
Risk Margin Task Force comments to the IAA on its second exposure draft, "Measurement of Liabilities for Insurance Contracts: Current Estimates and Risk Margins." (May 28, 2008)
Financial Reporting Committee comments on the proposed International Standard on Auditing (ISA) 620, "Using the Work of an Auditor’s Expert." (February 22, 2008)
International Financial Reporting Standards Task Force comments to the IASB on its discussion paper, "Preliminary Views on Insurance Contracts." (November 16, 2007)
International Financial Reporting Standards Task Force response to FASB on its Invitation to Comment on FASB Agenda Proposal, "Accounting for Insurance Contracts by Insurers and Policyholders." (November 16, 2007)
Financial Reporting Committee comments to the SEC on a proposal to eliminate a requirement for reconciling IFRS financial statements with U.S. GAAP. (October 9, 2007)
IFRS Task Force presentation to the NAIC on insurance contracts at the NAIC 2007 Interim Meeting of the International Solvency and Accounting Working Group. (August 22, 2007)
Risk Margin Task Force comments to IAA on draft "Measurement of Liabilities for Insurance Contracts: Current Estimates and Risk Margins." (May 25, 2007)
Financial Reporting Committee and Actuarial Standards Board joint response to FASB on its request for comments on valuation guidance in financial reporting. (April 13, 2007)
Financial Reporting Committee comments to FASB regarding Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting. (August 24, 2006)
Financial Reporting Committee suggestions for revising a proposed IAA practice guideline on insurance risk disclosure. (March 27, 2006)
Financial Reporting Committee response to a FASB invitation to comment on the treatment of liabilities and assets with uncertainties in financial reporting. (January 11, 2006)
