Financial Reporting/International Accounting
Global financial reporting issues that affect multiple areas of actuarial practice.
Financial Reporting/International Accounting Resources
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 ‘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 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.”
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.
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