Academy Resources
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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… DownloadDate Published: 09/30/2010
Comment / Letter
Response to GASB Views on Pension Accounting and Financial Reporting by Employers
Pension Practice Council response to the Governmental Accounting Standards Board (GASB)’s “Preliminary Views on Pension Accounting and Financial Reporting by Employers. DownloadDate Published: 09/17/2010
Response to GASB Views on Pension Accounting and Financial Reporting by Employers
Pension Practice Council response to the Governmental Accounting Standards Board (GASB)’s “Preliminary Views on Pension Accounting and Financial Reporting by Employers. DownloadDate Published: 09/17/2010
Response to the International Accounting Standards Board (IASB)’s proposed amendments to IAS 19, Employee Benefits.
Response to the International Accounting Standards Board (IASB)’s proposed amendments to IAS 19, Employee Benefits Download
Comment / Letter
Comments on Proposed Amendments to International Accounting Standard 19, Employee Benefits
Pension Accounting Committee comments to the International Accounting Standards Board (IASB) regarding proposed amendments to IAS 19 DownloadResponse to the International Accounting Standards Board (IASB)’s proposed amendments to IAS 19, Employee Benefits.
Response to the International Accounting Standards Board (IASB)’s proposed amendments to IAS 19, Employee Benefits DownloadDate Published: 09/03/2010
Comment / Letter
Comments on IASB Amortized Costs Exposure Draft
Financial Reporting Committee and Life Financial Reporting Committee comments to the IASB concerning its report, “Exposure Draft Financial Instruments: Amortised Cost and Impairment.” DownloadDate Published: 06/30/2010
Date Published: 06/18/2010
Date Published: 06/18/2010
Comment / Letter
Comments to ASB on Proposed Revision to ASOP No. 41
Pension Committee comments to the Actuarial Standards Board (ASB) regarding proposed revisions to ASOP No. 41, Actuarial Communications. DownloadDate Published: 03/31/2010
Comment / Letter
Comments to ASB on Proposed Revision to ASOP No. 35
Pension Committee comments to the Actuarial Standards Board (ASB) regarding proposed revisions to ASOP No. 35, Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension… DownloadDate Published: 03/31/2010
Comment / Letter
Letter to IASB and FASB on Insurance Contracts
Financial Reporting Committee comments on the recent vote by the IASB and confirmation by the FASB to not permit the recognition of revenue for incremental acquisition expenses upon the initial… DownloadDate Published: 02/19/2010
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… DownloadDate Published: 02/12/2010
Practice Note
Common Practices Relating to FASB Statement 133, Accounting for Derivative Instruments and Hedging Activities, As It Relates to Variable Annuities with Guaranteed Benefits
Common Practices Relating to FASB Statement 133, Accounting for Derivative Instruments and Hedging Activities, As It Relates to Variable Annuities with Guaranteed BenefitsLife Financial Reporting… DownloadDate Published: 02/02/2010
Comment / Letter
Comments on Fair Value Measurement
Financial Reporting Committee comments to the IASB on its Exposure Draft, Fair Value Measurement. DownloadDate Published: 10/01/2009
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.” DownloadDate Published: 09/14/2009
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.” DownloadDate Published: 09/14/2009
Comment / Letter
Comments on Credit Risk in Liability Measurement
Financial Reporting Committee comments to the IASB on its Discussion Paper, Credit Risk in Liability Measurement. DownloadDate Published: 09/01/2009
Comment / Letter
Comments to GASB on Pension Accounting and Financial Reporting
Pension Practice Council response to the Governmental Accounting Standards Board (GASB)’s invitation to comment on pension accounting and financial reporting. DownloadDate Published: 08/03/2009
Comment / Letter
Comments to GASB on Pension Accounting and Financial Reporting
Pension Practice Council response to the Governmental Accounting Standards Board (GASB)’s invitation to comment on pension accounting and financial reporting. DownloadDate Published: 08/03/2009
Presentation
Presentation on Risk Margins
IAA Insurance Accounting Committee and Financial Reporting Committee presentation at a Financial Accounting Standards Board (FASB) educational session on risk margins. DownloadDate Published: 06/24/2009
Comment / Letter
Comments to FASB on Preliminary Views on Financial Statement Presentation
Financial Reporting Committee comments to the FASB on its Discussion Paper, “Preliminary Views on Financial Statement Presentation.” DownloadDate Published: 04/14/2009
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… DownloadDate Published: 04/01/2009
Comment / Letter
Comments on IASB Revenue Recognition Project
Financial Reporting Committee comments to the International Accounting Standards Board regarding its revenue recognition project. DownloadDate Published: 02/04/2009
Practice Note
Identification and Valuation of Embedded Derivatives in Modified Coinsurance and Similar Insurance Arrangements
Life Financial Reporting Committee practice note describing some of the common practices that might be considered by actuaries in the United States in the application of the Financial Accounting… DownloadDate Published: 02/29/2008