Financial Reporting Committee comments to the International Association of Insurance Supervisors (IAIS) on the Draft Issues Paper on the Roles of and Relationship Between the Actuary and the External Auditor in the Preparation and Audit of Financial Reports. (
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Financial Reporting Committee comments to the FASB on its Discussion Paper, "Preliminary Views on Financial Statement Presentation." (
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Financial Reporting Committee response to the joint IASB/FASB Financial Crisis Advisory Group (FCAG) in which FCAG sought input from constituents to discussion questions surrounding accounting and reporting matters related to the financial crisis. (
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Financial Reporting Committee comments to the Securities and Exchange Commission on the "Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by US Issuers." (
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Financial Reporting Committee comments to the International Accounting Standards Board regarding its revenue recognition project. (
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Risk Margin Task Force comments to the IAA on its second exposure draft, "Measurement of Liabilities for Insurance Contracts: Current Estimates and Risk Margins." (
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Financial Reporting Committee comments on the proposed International Standard on Auditing (ISA) 620, "Using the Work of an Auditor’s Expert." (
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International Financial Reporting Standards Task Force comments to the IASB on its discussion paper, "Preliminary Views on Insurance Contracts." (
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International Financial Reporting Standards Task Force response to FASB on its Invitation to Comment on FASB Agenda Proposal, "Accounting for Insurance Contracts by Insurers and Policyholders." (
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Financial Reporting Committee comments to the SEC on a proposal to eliminate a requirement for reconciling IFRS financial statements with U.S. GAAP. (
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IFRS Task Force presentation to the NAIC on insurance contracts at the NAIC 2007 Interim Meeting of the International Solvency and Accounting Working Group. (
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Risk Margin Task Force comments to IAA on draft "Measurement of Liabilities for Insurance Contracts: Current Estimates and Risk Margins." (
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Financial Reporting Committee and Actuarial Standards Board joint response to FASB on its request for comments on valuation guidance in financial reporting. (
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Financial Reporting Committee comments to FASB regarding Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting. (
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Financial Reporting Committee suggestions for revising a proposed IAA practice guideline on insurance risk disclosure. (
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Financial Reporting Committee response to a FASB invitation to comment on the treatment of liabilities and assets with uncertainties in financial reporting. (
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Financial Reporting Committee presentation at a FASB forum on Phase II of the IASB’s insurance contracts project. (
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Financial Reporting Committee comments to the IAA on its draft Practice Guideline: Current Estimates. (
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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." (
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Financial Reporting Committee comments to the IAA on its draft Practice Guideline: "Measurement of Investment Contracts and Service Contracts under International Financial Reporting Standards." (
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