RMFRC Comments and Letters

Comments on Disclosure about Insurance Risk under International Financial Reporting Standards

Financial Reporting Committee suggestions for revising a proposed IAA practice guideline on insurance risk disclosure. (March 27, 2006)

Response to FASB Paper 'Selected Issues Related to Assets and Liabilities with Uncertainties'

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)

Letter to GAO on Role of Actuaries in Insurance

Academy follow-up letter to GAO on the role of actuaries in insurance. (June 6, 2005)

Comments on IAA draft 'Measurement of Investment Contracts and Service Contracts under International Financial Reporting Standards'

Financial Reporting Committee comments to the IAA on its draft Practice Guideline: "Measurement of Investment Contracts and Service Contracts under International Financial Reporting Standards." (February 15, 2005)

Comments on IAA Draft Practice Guideline: Current Estimates

Financial Reporting Committee comments to the IAA on its draft Practice Guideline: Current Estimates. (February 15, 2005)

Comments on IAA Draft Practice Guidelines on International Financial Reporting Standards

Financial Reporting Committee comments to the IAA on its draft Practice Guideline: "Actuarial Practice When Providing Professional Services to Reporting Entities Concerning Financial Reporting of Insurance Contracts, Financial Instruments, and Service Contracts Under International Financial Reporting Standards." (February 15, 2005)

FRC Comments on Proposed FASB Standard for Measuring Fair Value

Financial Reporting Committee comments on FASB exposure draft, "Proposed Statement of Financial Accounting Standards: Fair Value Measurements." (September 30, 2004)

Comments on IAIS paper 'Draft Supervisory Standard on Suitable Forms of Capital'

Risk Management and Solvency Committee comments on an IAA comment letter on an IAIS paper, "Draft Supervisory Standard on Suitable Forms of Capital." (July 1, 2004)

Addendum Comments on IAA report 'A Global Framework for Insurer Solvency Assessment'

Risk Management and Solvency Committee addendum to a March 25 comment letter on an IAA framework for assessing insurer solvency. (March 29, 2004)

Comments on IAA report 'A Global Framework for Insurer Solvency Assessment'

Risk Management and Solvency Committee comments to the IAA on its framework for assessing insurer solvency. (March 25, 2004)

Comments on IASB Proposal for International Accounting Standards

Joint Financial Reporting Task Force comments on an IASB proposal for international accounting standards for insurance contracts. (October 31, 2003)

Comments on COSO Draft Report 'Enterprise Risk Management Framework'

Academy comments to COSO about its draft "Enterprise Risk Management Framework. (October 14, 2003)

Comments on Proposed Rules Regarding Auditor Independence

Academy comments to the SEC on proposed Sarbanes-Oxley Act auditor independence rules. (January 6, 2003)

Comments on Proposed Rules on Disclosure Required by Sections 404,406 and 407

Academy commments to the SEC on proposed Sarbanes-Oxley Act disclosure rules. (November 26, 2002)

Comments on Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long-Duration Contracts and Separate Accounts

Life Financial Reporting Committee comments on an AICPA Proposed Statement of Position: "Accounting and Reporting by Insurance Enterprises for Certain Nontraditional Long-Duration Contracts and for Separate Accounts." (October 30, 2002)

Letter Nominating Richard Robertson to Public Company Accounting Oversight Board

Academy letter to SEC nominating Richard Robertson to the Public Company Accounting Oversight Board. (August 28, 2002)

Letter on Public Company Accounting Reform and Investor Protection Act of 2002

Academy letter to the House Committee on Financial Services on the definitions of "actuarial services" and "appraisal or valuation and fairness opinions" in H.R. 3763, the Public Company Accounting Reform and Investor Protection Act of 2002. (July 19, 2002)

Comments on NAIC Draft of Issue Paper 118

Life, Health, and Property/Liability Financial Reporting Committees comment on NAIC exposure draft of Issue Paper 118. (April 19, 2002)

Comments on Mapping of Life Insurance Risks and Property/Casualty Risks

Academy comments to Connecticut Insurance Department on mapping terms for insurance risks and banking risks. (December 7, 2001)

Comments to FASB on Proposed Accounting Standard for Financial Instruments

Academy comments to FASB on Joint Working Group Draft "Standard and Basis for Conclusions, Financial Instruments, and Similar Items." (September 21, 2001)