Financial Reporting

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

Letter to Congress on the Lifetime Income Disclosure Act

Lifetime Income Risk Joint Task Force letter to Congress on the Lifetime Income Disclosure Act. 

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.”

Comment / Letter

Comment Letter to FASB on Accounting for Life Insurance Contracts

Life Financial Reporting Committee comment letter to FASB on accounting for life insurance contracts acquired in a business combination.

Comment / Letter

Comments on Attached Forms A and B of Proposed Changes to Accounting Practices and Procedures Manual

Comments on proposed changes to the Accounting Practices and Procedures Manual.

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 —…