Financial Reporting/International Accounting
Global financial reporting issues that affect multiple areas of actuarial practice.
Financial Reporting/International Accounting Resources
Comment / Letter
Comments on IAA draft ‘Measurement of Investment Contracts and Service Contracts under International Financial Reporting Standards’
Financial Reporting Committee comments to the IAA on its draft Practice Guideline: “Measurement of Investment Contracts and Service Contracts under International Financial Reporting Standards.”
Comment / Letter
Comments on IAA Draft Practice Guideline: Current Estimates
Financial Reporting Committee comments to the IAA on its draft Practice Guideline: Current Estimates.
Comment / Letter
FRC Comments on Proposed FASB Standard for Measuring Fair Value
Financial Reporting Committee comments on FASB exposure draft, “Proposed Statement of Financial Accounting Standards: Fair Value Measurements.”
Comment / Letter
Comments on IASB Proposal for International Accounting Standards
Joint Financial Reporting Task Force comments on an IASB proposal for international accounting standards for insurance contracts.
Comment / Letter
Comments on COSO Draft Report ‘Enterprise Risk Management Framework’
Academy comments to COSO about its draft “Enterprise Risk Management Framework.
NAIC Report
Letter Accepting NAIC Trend Test Charge
Letter accepting an NAIC request to make recommendations on possible trend tests for casualty and health RBC.
NAIC Report
Supplement to Feb. 2002 Report on Changes to 3 NAIC RBC Formulas
Supplement to a February 2002 comparison of the three NAIC RBC formulas.
Comment / Letter
Comments on Proposed Rules Regarding Auditor Independence
Academy comments to the SEC on proposed Sarbanes-Oxley Act auditor independence rules.
Comment / Letter
Comments on Proposed Rules on Disclosure Required by Sections 404,406 and 407
Academy commments to the SEC on proposed Sarbanes-Oxley Act disclosure rules.
Comment / Letter