Life Financial Reporting Committee practice note on anticipated common practices relating to AICPA Statement of Position 03-1: accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts. (
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Draft FAQs from the Life Financial Reporting Committee on the valuation of embedded derivatives in life and annuity contracts in accordance with FAS 133. (
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Comments on Attached Forms A and B of Proposed Changes to Accounting Practices and Procedures Manual
Comments on proposed changes to the Accounting Practices and Procedures Manual. (
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Committee on Life Insurance Financial Reporting (COLIFR) report on its GAAP survey.
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Committee on Life Insurance Financial Reporting and Committee on Property and Liability Financial Reporting comments on FASB Revised Exposure Draft: "Business Combinations and Intangible Assets — Accounting for Goodwill." (
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Valuation Task Force presentation to the NAIC's Life and Health Actuarial Task Force on viability analysis. (
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Appendices A, A2, B, B2, C, and D of presentation to the NAIC's Life and Health Actuarial Task Force on viability analysis. (
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Numerical Examples Group report compares the Unified Valuation System (UVS) to the existing statutory valuation for a sample company.
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Life Financial Reporting Committee practice note regarding the distribution of policyholder equity in a demutualization. (
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