Financial Reporting
Life insurance and annuity topics that involve financial reporting, with an emphasis on GAAP and international issues.
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Financial Reporting Resources
Comment / Letter
Committee Submits Agenda Request to FASB on Fixed Indexed Annuities
The Life GAAP Reporting Committee submitted an agenda request to the Financial Accounting Standards Board (FASB) regarding the application of accounting guidance for indexed annuity…
Topics: Life
Law Manual
2025 Life and Health Valuation Law Manual
Date Published: 01/01/2025
Law Manual
2024 Life and Health Valuation Law Manual
Date Published: 01/01/2024
Comment / Letter
Letter to Congress on the Lifetime Income Disclosure Act
Lifetime Income Risk Joint Task Force letter to Congress on the Lifetime Income Disclosure Act.
Topics: Financial Reporting
Practice Note
Optional Retrospective Application of ASU 2010-26 Acquisition Costs
Life Financial Reporting Committee practice note Optional Retrospective Application of ASU 2010-26 Acquisition Costs.
Topics: Financial Reporting
Practice Note
Actuarial Practices Relating to Accounting for Insurance Pursuant to International Financial Reporting Standards
Financial Reporting Committee practice note on Actuarial Practices Relating to Accounting for Insurance Pursuant to International Financial Reporting Standards.
Topics: Financial Reporting
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…
Comment / Letter
Comments on Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts
Life Financial Reporting Committee and Financial Reporting Committee comments on the FASB on exposure draft, Proposed ASU-Financial Services-Insurance (Topic 944): “Accounting for Costs Associated…
Comment / Letter
Comments to IASB on ‘Financial Instruments: Classification and Measurement’
Life Financial Reporting Committee and Financial Reporting Committee comments to the IASB on its “Exposure Draft, Financial Instruments: Classification and Measurement.”FAS 157 and FAS 159
Life Financial Reporting Committee practice note regarding compliance with Financial Accounting Standards (FAS) 157 and 159.
Topics: Financial Reporting