Financial Reporting Committee

This committee coordinates and develops Academy work on domestic and international financial reporting issues that affects multiple areas of actuarial practice. The committee also monitors related work within the other practice councils to ensure consistency and avoid conflicts across practice areas.

Staff liaison: Tina Getachew

Chairperson: William Hines

Vice Chairperson: Gareth Kennedy
Vice Chairperson: Darrell Knapp
Stephen Alpert
 Warren Ehrlich
 J Timothy Gaule
 Amy Gorham
 Noel Harewood
 Philip Heckman
 R. Thomas Herget
 Burton Jay
 Laurel Kastrup
 Matthew Lantz
 Steven Malerich
 Kevin McAllister
 Jay Morrow
 Stephen Moses
 G. Christopher Nyce
 Marc Oberholtzer
 Dale Ogden
 Godfrey Perrott
 David Rogers
 Henry Siegel
 Marc Slutzky
 John Steele
 Stephen Strommen
 James Verlautz
 D. Joeff Williams

Related Publications

Comments on Liquidity and Interest Rate Risk Disclosures
Financial Reporting Committee comments to the Financial Accounting Standards Board on its exposure draft regarding liquidity risk and interest rate risk disclosures and how the proposed amendments would affect insurance companies. (September 26, 2012)
Comments on Proposed Accounting Standards Update Revenue Recognition
Financial Reporting Committee responses to questions posed in FASB's Revenue Recognition paper. (March 13, 2012)
Response to IASB on Agenda Consultation 2011 paper
Financial Reporting Committee and International Accounting Standards Task Force response to the International Accounting Standards Board (IASB) on its Agenda Consultation 2011 paper. (October 27, 2011)
Financial Reporting Committee Letter to PCAOB on Auditor's Report
Financial Reporting Committee letter to the Public Company Accounting Oversight Board (PCAOB) on the issues surrounding the auditor’s report based on recent investor feedback. The committee’s comments included a recommendation to increase disclosure and provide more detail to the auditor's reporting model. (September 30, 2011)
Discount Rates: Reconciling the Top Top-Down and Bottom-Up views
Financial Reporting Committee presentation on the discount rate for insurance contracts to FASB and IASB. (February 03, 2011)