Financial Reporting/International Accounting

Comment / Letter

Comments on ‘Preliminary Views on Insurance Contracts’

International Financial Reporting Standards Task Force comments to the IASB on its discussion paper, “Preliminary Views on Insurance Contracts.”

Comment / Letter

Comments on Foreign Private Issuers of Financial Statements Prepared with IFRS Without Reconciliation to U.S. GAAP

Financial Reporting Committee comments to the SEC on a proposal to eliminate a requirement for reconciling IFRS financial statements with U.S. GAAP.

NAIC Report

IFRS Task Force Presentation to NAIC on Insurance Contracts

IFRS Task Force presentation to the NAIC on insurance contracts at the NAIC 2007 Interim Meeting of the International Solvency and Accounting Working Group.

Comment / Letter

Comments on IAA Exposure Draft on Measuring Liabilities for Insurance Contracts

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

Comment / Letter

Comment to FASB on Valuation Guidance for Financial Reporting

Financial Reporting Committee and Actuarial Standards Board joint response to FASB on its request for comments on valuation guidance in financial reporting.

Comment / Letter

Comments on Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting

Financial Reporting Committee comments to FASB regarding Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting.

Comment / Letter

Comments on Disclosure about Insurance Risk under International Financial Reporting Standards

Financial Reporting Committee suggestions for revising a proposed IAA practice guideline on insurance risk disclosure.

Comment / Letter

Response to FASB Paper ‘Selected Issues Related to Assets and Liabilities with Uncertainties’

Financial Reporting Committee response to a FASB invitation to comment on the treatment of liabilities and assets with uncertainties in financial reporting.

Presentation

Presentation on IASB Insurance Contracts Project Phase II

Financial Reporting Committee presentation at a FASB forum on Phase II of the IASB’s insurance contracts project.

Comment / Letter

Comments on IAA Draft Practice Guidelines on International Financial Reporting Standards

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…