Comment / Letter

XR013 Investment Income Adjustment Stand-alone Factor

In response to a request from the NAIC’s Health Risk-Based Capital (E) Working Group, the Health Underwriting Risk Factors Analysis Work Group submitted a comment letter on the XR013 Investment…

Research Paper

Discussion of Scalars in Reference to the US Developed Aggregation Method for Calculating Group Capital for Internationally Active Insurance Groups

This report outlines the purpose of scalars in the context of AM and considers various technical approaches for determining scalars. These approaches are further analyzed based on criteria to assess…

Practice Note

Statements of Actuarial Opinion on P/C Loss Reserves (2020)

The Committee on Property and Liability Financial Reporting’s practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2020), including discussion regarding changes in the NAIC Annual…

Comment / Letter

Comments to ASB on IAA International Standard of Actuarial Practice 4—IFRS 17 Insurance Contracts

ncial Reporting Committee comments to the Actuarial Standards Board for consideration on the International Actuarial Association’s International Standard of Actuarial Practice 4-IFRS 17 Insurance…

Comment / Letter

Comments to FASB on Proposed Updates to the Accounting for Long-Duration Contracts

Financial Reporting Committee comments to the Financial Accounting Standards Board (FASB) on its proposed updates to the accounting for long-duration contracts.

Comment / Letter

Comments to PCAOB on Proposed Amendments to Auditor’s Use of the Work of Specialists

ncial Reporting Committee comments on the Public Company Accounting Oversight Board’s (PCAOB) proposed amendments to auditor’s use of the work of specialists.

Comment / Letter

Academy Committees Comment on PCAOB Auditor and Specialist Paper

The Financial Reporting Committee, Pension Accounting Committee, Casualty Committee on Property and Liability Financial Reporting, Health Financial Reporting and Solvency Committee, and Life…

Presentation

IFRS Update: IASB/FASB Insurance Contracts Project

Slides discussing the latest activities of the FASB and IASB regarding their work on the Insurance Contracts Project.

Comment / Letter

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…

Comment / Letter

Comments on Proposed Accounting Standards Update Revenue Recognition

Financial Reporting Committee responses to questions posed in FASB’s Revenue Recognition paper.