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Discussion Papers to FASB on Insurance Contracts Issues

Policy & Research
International Accounting Standards Task Force papers on issues related to the Insurance Contracts project discussed at a November 2012 meeting with FASB staff.   Download
Topics: ASB Financial Reporting Risk Management
Date Published: 03/05/2013
Presentation

IFRS Update: IASB/FASB Insurance Contracts Project

Policy & Research
Slides discussing the latest activities of the FASB and IASB regarding their work on the Insurance Contracts Project. Download
Topics: ASB Financial Reporting Risk Management
Date Published: 11/01/2012

Comments on IASB Insurance Accounting Standard Working Drafts

Policy & Research
International Accounting Standards Task Force comments to the International Accounting Standards Board on its working drafts, feedback on the premium-allocation approach decisions, feedback on the… Download
Topics: ASB Financial Reporting Risk Management
Date Published: 10/09/2012
Comment / Letter

Comments to FASB on Proposed Accounting Standards Update for Financial Instruments

Policy & Research
Pension Accounting Committee comments to the Financial Accounting Standards Board (FASB) regarding its proposed Accounting Standards Update: Financial Instruments (Topic 825) – Disclosures about… Download
Topics: ASB Financial Reporting Risk Management
Date Published: 10/01/2012
Comment / Letter

Comments on Liquidity and Interest Rate Risk Disclosures

Policy & Research
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… Download
Topics: ASB Financial Reporting Risk Management
Date Published: 09/26/2012
Comment / Letter

Comments to ASB on ASOP 6 Exposure Draft

Policy & Research
Joint Committee on Retiree Health comments on the ASB’s exposure draft of ASOP 6, Measuring Retiree Group Benefits Obligations and Determining Retiree Group Benefits Plan Costs or Contributions. Download
Topics: ASB Benefits
Date Published: 07/14/2012
Comment / Letter

Comments to ASB on ASOP 27 Exposure Draft

Policy & Research
Joint Committee on Retiree Health comments on the ASB’s exposure draft for ASOP 27, Selection of Economic Assumptions for Measuring Pension Obligations, regarding the implications for retiree group… Download
Topics: ASB Benefits
Date Published: 05/31/2012
Comment / Letter

Comments to ASB on ASOP 4 Exposure Draft

Policy & Research
Joint Committee on Retiree Health comments on the ASB’s exposure draft for ASOP 4, Measuring Pension Obligations and Determining Pension Plan Costs or Contributions, requesting clarification on the… Download
Topics: ASB Benefits
Date Published: 05/31/2012
Comment / Letter

Comments on Revisions to ASOPs 22 and 28

Policy & Research
Health Practice Financial Reporting Committee comments to the ASB on revisions to ASOPs 22 and 28. Download
Topics: ASB Financial Reporting Risk Management Solvency
Date Published: 05/15/2012
Comment / Letter

Joint Comments on GASB’s ‘Preliminary Views on Economic Condition Reporting: Financial Projections’

Policy & Research
sion Accounting Committee and Public Plans Subcommittee joint comment letter to the Governmental Accounting Standards Board responding to GASB’s Preliminary Views on Economic Condition… Download
Topics: ASB
Date Published: 04/02/2012
Comment / Letter

Joint Comments on GASB’s ‘Preliminary Views on Economic Condition Reporting: Financial Projections’

Policy & Research
sion Accounting Committee and Public Plans Subcommittee joint comment letter to the Governmental Accounting Standards Board responding to GASB’s Preliminary Views on Economic Condition… Download
Topics: ASB Retirement
Date Published: 04/02/2012

Joint Comments on GASB’s ‘Preliminary Views on Economic Condition Reporting: Financial Projections’

Policy & Research
Joint Comments on GASB’s ‘Preliminary Views on Economic Condition Reporting: Financial Projections’ Pension Accounting Committee and Public Plans Subcommittee joint comment letter to the… Download
Topics: ASB Retirement
Date Published: 04/02/2012
Comment / Letter

Comments on Proposed Accounting Standards Update Revenue Recognition

Policy & Research
Financial Reporting Committee responses to questions posed in FASB’s Revenue Recognition paper. Download
Topics: ASB Financial Reporting Risk Management
Date Published: 03/13/2012
Comment / Letter

Joint Comments to NAIC on Exposure Drafts of SSAPs No. 92 and No. 102

Policy & Research
Pension Accounting Committee and Joint Committee on Retiree Health comment letter to the National Association of Insurance Commissioners (NAIC) on the exposure drafts of Statements of Statutory… Download
Topics: ASB NAIC
Date Published: 12/06/2011

Response to IASB on Agenda Consultation 2011 paper

Policy & Research
Financial Reporting Committee and International Accounting Standards Task Force response to the International Accounting Standards Board (IASB) on its Agenda Consultation 2011 paper.   Download
Topics: ASB Financial Reporting Risk Management
Date Published: 10/27/2011
Comment / Letter

Response to GASB’s Exposure Drafts

Policy & Research
Academy’s Pension Practice Council comments to the Governmental Accounting Standards Board (GASB) in response to two exposure drafts on pension accounting and financial reporting by employers Download
Topics: ASB Financial Reporting Retirement
Date Published: 10/17/2011
Comment / Letter

Response to GASB’s Exposure Drafts

Policy & Research
Academy’s Pension Practice Council comments to the Governmental Accounting Standards Board (GASB) in response to two exposure drafts on pension accounting and financial reporting by employers Download
Topics: ASB Financial Reporting Retirement
Date Published: 10/17/2011

Response to GASB’s Exposure Drafts

Policy & Research
Response to GASB’s Exposure DraftsThe Academy’s Pension Practice Council comments to the Governmental Accounting Standards Board (GASB) in response to two exposure drafts on pension accounting and… Download
Topics: ASB Financial Reporting Retirement
Date Published: 10/17/2011

Comments to GASB on Exposure Drafts on Pension Accounting and Financial Reporting by Employers

Policy & Research
Pension Practice Council comments to the Governmental Accounting Standards Board (GASB) to two exposure drafts on pension accounting and financial reporting by employers.   Download
Topics: ASB Financial Reporting Retirement
Date Published: 10/14/2011
Comment / Letter

Comments to ASB on Proposed Revisions to ASOP No. 27

Policy & Research
Pension Committee comments to the Actuarial Standards Board regarding a proposed revision of ASOP No. 27, “Selection of Economic Assumptions for Measuring Pension Obligations. Download
Topics: Actuarial Standards ASB Retirement
Date Published: 05/12/2011

Reinsurance Subcommittee Comments on Insurance Contracts

Policy & Research
Reinsurance Subcommittee letter to the IASB on its Insurance Contracts Exposure Draft regarding recognition of gains and losses on reinsurance ceded for long duration contracts.  Download
Topics: ASB Financial Reporting Reinsurance Risk Management
Date Published: 04/11/2011
Comment / Letter

Comments on IAIS Paper ICP14: ‘Valuation for Solvency Purposes’

Policy & Research
Solvency Committee comments on the IAIS paper, ICP14: ‘Valuation for Solvency Purposes.’ Download
Topics: ASB Financial Reporting Reinsurance Risk Management Solvency
Date Published: 03/24/2011
Presentation

Discount Rates: Reconciling the Top Top-Down and Bottom-Up views

Policy & Research
Financial Reporting Committee presentation on the discount rate for insurance contracts to FASB and IASB.   Download
Topics: ASB Financial Reporting Risk Management
Date Published: 02/03/2011
Comment / Letter

Comments on IASB and FASB Insurance Contracts

Policy & Research
IFRS Task Force comments to the IASB on its Insurance Contracts Exposure Draft and comments to the FASB on its accompanying discussion paper. Download
Topics: ASB Financial Reporting Risk Management
Date Published: 11/30/2010
Comment / Letter

Comments on Accounting for Legal Costs Associated with Medical Malpractice and Similar Claims

Policy & Research
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… Download
Topics: ASB Financial Reporting Risk Management
Date Published: 10/08/2010