Financial Reporting/International Accounting

Comment / Letter

Comments on IASB and FASB Insurance Contracts

IFRS Task Force comments to the IASB on its Insurance Contracts Exposure Draft and comments to the FASB on its accompanying discussion paper.

Comment / Letter

Comments on Accounting for Legal Costs Associated with Medical Malpractice and Similar Claims

Financial Reporting Committee comments to FASB on its Proposed Accounting Standards Update, Health Care Entities (Topic 954) – “Accounting for Legal Costs Associated with Medical Malpractice and…

Comment / Letter

Comments to FASB on Accounting for Financial Instruments

Financial Reporting Committee and Life Financial Reporting Committee comments to FASB on its Proposed Accounting Standards Update, Accounting for Financial Instruments and Revisions to the…

Comment / Letter

Comments on NAIC Primary Considerations for Statutory Accounting and Financial Reporting Subgroup

Financial Reporting Committee and Risk Management and Solvency Committee comments on the June 2010 Primary Considerations to the NAIC Statutory Accounting and Financial Reporting (EX) Subgroup.

Comment / Letter

Comments on IASB Amortized Costs Exposure Draft

Financial Reporting Committee and Life Financial Reporting Committee comments to the IASB concerning its report, “Exposure Draft Financial Instruments: Amortised Cost and Impairment.”

Comment / Letter

Letter to IASB and FASB on Insurance Contracts

Financial Reporting Committee comments on the recent vote by the IASB and confirmation by the FASB to not permit the recognition of revenue for incremental acquisition expenses upon the initial…

Comment / Letter

Comments on Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts

Life Financial Reporting Committee and Financial Reporting Committee comments on the FASB on exposure draft, Proposed ASU-Financial Services-Insurance (Topic 944): “Accounting for Costs Associated…

Comment / Letter

Comments on Fair Value Measurement

Financial Reporting Committee comments to the IASB on its Exposure Draft, Fair Value Measurement.

Comment / Letter

White Paper on Discount Rates in Accounting Present Value Estimates

Financial Reporting Committee white paper and notes on the use of discount rates in accounting present value estimates.

Comment / Letter

Comments to IASB on ‘Financial Instruments: Classification and Measurement’

Life Financial Reporting Committee and Financial Reporting Committee comments to the IASB on its “Exposure Draft, Financial Instruments: Classification and Measurement.”