Financial Reporting/International Accounting

Comment / Letter

Comments to ASB on IAA International Standard of Actuarial Practice 4—IFRS 17 Insurance Contracts

ncial Reporting Committee comments to the Actuarial Standards Board for consideration on the International Actuarial Association’s International Standard of Actuarial Practice 4—IFRS 17 Insurance…

Comment / Letter

Comments to FASB on Proposed Updates to the Accounting for Long-Duration Contracts

Financial Reporting Committee comments to the Financial Accounting Standards Board (FASB) on its proposed updates to the accounting for long-duration contracts.

Comment / Letter

Comments to PCAOB on Proposed Amendments to Auditor’s Use of the Work of Specialists

ncial Reporting Committee comments on the Public Company Accounting Oversight Board’s (PCAOB) proposed amendments to auditor’s use of the work of specialists.

Comment / Letter

Academy Committees Comment on PCAOB Auditor and Specialist Paper

The Financial Reporting Committee, Pension Accounting Committee, Casualty Committee on Property and Liability Financial Reporting, Health Financial Reporting and Solvency Committee, and Life…

Comment / Letter

Comments on Liquidity and Interest Rate Risk Disclosures

Financial Reporting Committee comments to the Financial Accounting Standards Board on its exposure draft regarding liquidity risk and interest rate risk disclosures and how the proposed amendments…

Comment / Letter

Comments on Proposed Accounting Standards Update Revenue Recognition

Financial Reporting Committee responses to questions posed in FASB’s Revenue Recognition paper.

Comment / Letter

Financial Reporting Committee Letter to PCAOB on Auditor’s Report

Financial Reporting Committee letter to the Public Company Accounting Oversight Board (PCAOB) on the issues surrounding the auditor’s report based on recent investor feedback. The committee’s…

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…