Financial Reporting
Life insurance and annuity topics that involve financial reporting, with an emphasis on GAAP and international issues.
Financial Reporting Resources
Comment / Letter
Committees Comment to FASB on Standard-Setting Agenda
The Financial Reporting Committee and Life GAAP Reporting Committee sent a letter to the Financial Accounting Standards Board (FASB) as a response to the invitation to comment regarding FASB’s…
Topics: Financial Reporting
Comment / Letter
Committee Submits Agenda Request to FASB on Funds Withheld and Modified Coinsurance
The Life GAAP Reporting Committee submitted an agenda request to the Financial Accounting Standards Board (FASB) regarding the application of accounting guidance for funds withheld and…
Topics: Life
Comment / Letter
Committee Submits Agenda Request to FASB on LDTI
The Life GAAP Reporting Committee submitted an agenda request to the Financial Accounting Standards Board (FASB) regarding treatment of long-duration targeted improvements…
Topics: Life
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…
Comment / Letter
Committees Comment to FASB on Agenda Request
The Financial Reporting Committee and the Life GAAP Reporting Committee sent an agenda request letter to the Financial Accounting Standards Board (FASB) encouraging FASB to consider a project…
Comment / Letter
Financial Reporting Committee and Life Financial Reporting Committee Comments to FASB
The Financial Reporting Committee and Life Financial Reporting Committee comments to the Financial Accounting Standards Board (FASB) regarding indexing and modco embedded derivatives.
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
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