Financial Reporting
Life insurance and annuity topics that involve financial reporting, with an emphasis on GAAP and international issues.
Financial Reporting Resources
Law Manual
2026 Life and Health Valuation Law Manual | GROUP
The Life and Health Valuation Law Manual contains information to help appointed actuaries know the requirements of the NAIC model Standard Valuation Law and the model Actuarial Opinion and…Date Published: 12/01/2025
Law Manual
2026 Life and Health Valuation Law Manual
Comment / Letter
Committees Comment to FASB on Standard-Setting Agenda
The Financial Reporting Committee and Life GAAP Reporting Committee sent a letter to the Financial Accounting Standards Board (FASB) as a response to the invitation to comment regarding FASB’s…
Topics: Financial Reporting
Comment / Letter
Committee Submits Agenda Request to FASB on Funds Withheld and Modified Coinsurance
The Life GAAP Reporting Committee submitted an agenda request to the Financial Accounting Standards Board (FASB) regarding the application of accounting guidance for funds withheld and…
Topics: Life
Comment / Letter
Committee Submits Agenda Request to FASB on LDTI
The Life GAAP Reporting Committee submitted an agenda request to the Financial Accounting Standards Board (FASB) regarding treatment of long-duration targeted improvements…
Topics: Life
Comment / Letter
Committee Submits Agenda Request to FASB on Fixed Indexed Annuities
The Life GAAP Reporting Committee submitted an agenda request to the Financial Accounting Standards Board (FASB) regarding the application of accounting guidance for indexed annuity…
Comment / Letter
Committees Comment to FASB on Agenda Request
The Financial Reporting Committee and the Life GAAP Reporting Committee sent an agenda request letter to the Financial Accounting Standards Board (FASB) encouraging FASB to consider a project…
Law Manual
2025 Life and Health Valuation Law Manual
Date Published: 01/01/2025
Research Paper
Committees Release White Paper on Hedging & Risk Management
The Risk Management and Financial Reporting Council’s (RMFRC) Financial Reporting Committee, ERM/ORSA Committee, and the Life Practice Council’s Life GAAP Reporting Committee released a white…
Law Manual
2024 Life and Health Valuation Law Manual
Date Published: 01/01/2024