Financial Reporting/International Accounting

Comment / Letter

Comments on Credit Risk in Liability Measurement

Financial Reporting Committee comments to the IASB on its Discussion Paper, Credit Risk in Liability Measurement.

Presentation

Presentation on Risk Margins

IAA Insurance Accounting Committee and Financial Reporting Committee presentation at a Financial Accounting Standards Board (FASB) educational session on risk margins.

Comment / Letter

Comments to IAIS on Draft on Roles of Actuary and External Auditor in Preparation and Audit of Financial Reports

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…

Comment / Letter

Comments to FASB on Preliminary Views on Financial Statement Presentation

Financial Reporting Committee comments to the FASB on its Discussion Paper, “Preliminary Views on Financial Statement Presentation.”

Comment / Letter

Response to FCAG Questions on Issues Surrounding Financial Crisis

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…

Comment / Letter

Comments to SEC on Proposed Rule on Use of Financial Statements Prepared in Accordance with IFRS by US Issuers

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…

Comment / Letter

Comments on IASB Revenue Recognition Project

Financial Reporting Committee comments to the International Accounting Standards Board regarding its revenue recognition project.

Comment / Letter

Comments on IAA paper, ‘Measurement of Liabilities for Insurance Contracts: Current Estimates and Risk Margins’

Margin Task Force comments to the IAA on its second exposure draft, “Measurement of Liabilities for Insurance Contracts: Current Estimates and Risk Margins.”

Comment / Letter

Comments on Proposed ISA 620, ‘Using the Work of an Auditor’s Expert’

ncial Reporting Committee comments on the proposed International Standard on Auditing (ISA) 620, “Using the Work of an Auditor’s Expert.”

Comment / Letter

Comments on FASB Proposal on Accounting for Insurance Contracts

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.”