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Risk management and financial reporting

Comments on an SEC discussion document from the Advisory Committee on Improvements to Financial Reporting Standard Setting Subcommittee’s December meeting (March 2008)

Comments to SEC on proposal to eliminate requirement for reconciling IFRS financial statements with U.S. GAAP (October 2007)

Comments to IAA about exposure draft on current estimates and risk margins in measuring liabilities for insurance contracts (May 2007)

Comment letter to FASB on accounting for life insurance contracts acquired in a business combination (April 2007)

Academy/ASB response to a FASB request for comments on valuation guidance in financial reporting (April 2007)

Comments on a new version of an IAIS paper about a common structure for insurer solvency assessment (January 2007)

Comments on a revised IAIS paper about a common structure for insurer solvency assessment

Letter to congressional leaders on the legislative definition of a qualified risk manager (September 2006)

Comments to FASB on insurance bifurcation and risk transfer accounting issues (August 2006

Comments about draft IAIS standard and issues paper on asset-liability management (July 2006)

Letter recommending that any new federal insurance bill include a provision creating an Office of the Actuary. (July 2006)

Comments to the SEC on a proposed executive-compensation disclosure rule (April 2006)

Comments on a proposed GASB technical bulletin about the Medicare Part D retiree drug subsidy (April 2006)

Suggestions for revising a proposed IAA practice guideline on insurance risk disclosure (March 27, 2006)

Response to a FASB invitation to comment on the treatment of liabilities and assets with uncertainties in financial reporting (January 2006)

Financial Reporting Committee presentation at a FASB forum on phase 2 of the IASB’s insurance contracts project (Oct. 26, 2005)

Follow-up letter to GAO on the role of actuaries in insurance (June 29, 2005)

Comments on draft IAA practice guidelines for insurance contract financial reporting, current estimates, and investment contract measurement (February 2005)

Letter to the SEC on disclosure for p/c liabilities in financial reporting (Jan. 24, 2005)

Comments on a proposed IASB standard about financial instrument disclosure (Oct. 22, 2004)

Comments on a proposed FASB standard for measuring fair value (September 2004)

Comment letter to the NAIC concerning international discussions on fair value (July 28, 2004)

Comment letter about an IAIS draft standard on capital (July 1, 2004)

Letter to PCAOB nominating Academy member, Richard Robertson, to PCAOB advisory group (Dec. 22, 2003)

Comment letter on IASB ED5 Insurance Contracts Project (November 2003)

Comments on an IASB proposal for international accounting standards for insurance contracts (October 31, 2003)

Comments to COSO about its draft enterprise risk management framework (Oct. 14, 2003)

Suggested changes in FASB financial disclosure proposals for pensions and postretirement benefits (Oct. 27, 2003)

Comments to the SEC from Academy President Bob Anker on proposed Sarbanes-Oxley Act auditor independence rules (Jan. 6, 2003).

A letter to GASB about a proposed accounting standard for post-retirement benefit plans (Dec. 13, 2002).

A comment letter to the SEC on proposed Sarbanes-Oxley Act disclosure rules (Dec. 3, 2002).

A letter nominating former Academy President Richard Robertson to the Public Company Accounting Oversight Board (Aug. 28, 2002).

A letteron the definitions of "actuarial services" and "appraisal or valuation and fairness opinions" in H.R. 3763 (July 19, 2002).

A letter urging actuarial inclusion in a proposed catastrophe loss commission (Oct. 9, 2001).

Comments on a proposed accounting standard for financial instruments (Sept. 21, 2001).

Letter to the IASB about hybrid financial instrument accounting treatment (May 29, 2001)

Comments on a FASB exposure draft about business combinations and intangible assets in goodwill accounting. (March 16, 2001)

Comments on the fair value section of an IASC issue paper on insurance (June 6, 2000)

Comments on new fair value accounting principles proposed by FASB (May 31, 2000)

Comments on financial services modernization (September 7,1999)

Comments on Proposed Actuarial Guide NF-ZZ (May 28,1999)

Academy Task Force on Banking and Financial Services (May 21, 1999)

Statementon the Financial Services Modernization Act of 1999 (March 11, 1999)

Statement on the Financial Services Act of 1999 (February 17, 1999)

Letter to Rep. James A. Leach ( January 27, 1999)

Report on effects of H.R. 10 (June 2, 1998)

 


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