Financial Reporting/International Accounting
Global financial reporting issues that affect multiple areas of actuarial practice.
Financial Reporting/International Accounting Resources
Fair Valuation of Insurance Liabilities: Principles and Methods
The Fair Value Task Force discussed the application of fair value accounting principles to the liabilities associated with insurance contracts.
Comment / Letter
Letter Nominating Richard Robertson to Public Company Accounting Oversight Board
Academy letter to SEC nominating Richard Robertson to the Public Company Accounting Oversight Board.
Comment / Letter
Letter on Public Company Accounting Reform and Investor Protection Act of 2002
Academy letter to the House Committee on Financial Services on the definitions of “actuarial services” and “appraisal or valuation and fairness opinions” in H.R. 3763, the Public Company Accounting…
Comment / Letter
Comments on NAIC Draft of Issue Paper 118
Life, Health, and Property/Liability Financial Reporting Committees comment on NAIC exposure draft of Issue Paper 118.
NAIC Report
Updated Comparison of NAIC RBC formulas (Life, P&C and Health)
t RBC Task Force updated comparison of the three NAIC RBC formulas (Life, P&C and Health).
Comment / Letter
Comments to FASB on Proposed Accounting Standard for Financial Instruments
Academy comments to FASB on Joint Working Group Draft “Standard and Basis for Conclusions, Financial Instruments, and Similar Items.”
Comment / Letter
Letter to IASB on Financial Instruments
Task Force on Fair Value letter to IASB on hybrid financial instrument accounting treatment.
Comment / Letter
Comments on FASB Exposure Draft on Business Combinations and Goodwill Accounting
Committee on Life Insurance Financial Reporting and Committee on Property and Liability Financial Reporting comments on FASB Revised Exposure Draft: “Business Combinations and Intangible Assets —…
Comment / Letter
Comments to IASC on Basic Issue 11, Fair Value Issues
Fair Value Task Force comments on Basic Issue 11, Fair Value Issues, of the Issues Paper on insurance released for comment by the IASC Steering Committee on Insurance.
Comment / Letter