Academy Resources
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Comment / Letter
Practice Councils Comment to ASB on ASOP No. 41
The Casualty Practice Council, Health Practice Council, and Retirement Practice Council sent comments to the Actuarial Standards Board (ASB) on the second exposure draft of Actuarial Standard of…Date Published: 03/14/2025
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… DownloadDate Published: 02/04/2025
Resource
Applicability Guidelines for Actuarial Standards of Practice
Introduction to the Applicability Guidelines Actuarial Standards of Practice. The Actuarial Standards Board (ASB) sets standards for appropriate actuarial practice in the United States… Download
Topics: Actuarial Standards ASB Casualty Financial Reporting Professionalism Retirement Risk Management
Date Published: 09/26/2024
Comment / Letter
Committees Comment to FASB on Financial Reporting Draft
The Financial Reporting Committee and the Life GAAP Reporting Committee sent a comment letter to the Financial Accounting Standards Board (FASB) on the exposure draft of Chapter 6: Measurement, of… DownloadDate Published: 03/21/2024
Comment / Letter
COPLFR Comments to ASB on ASOP No. 36
The Committee on Property and Liability Financial Reporting, submitted a comment letter to the Actuarial Standards Board (ASB) on the second exposure draft of ASOP no. 36, Statements of Actuarial… DownloadDate Published: 11/01/2023
Comment / Letter
ERM/ORSA Committee Comments to ASB on ERM ASOP Exposure Draft
The ERM/ORSA Committee’s comments submitted to the Actuarial Standards Board (ASB) in response to the request of the ASB’s Enterprise Risk Management Committee to provide written comments on the… DownloadDate Published: 09/13/2023
Comment / Letter
CPC Comments to ASB on ASOP No. 29
The Casualty Practice Council submitted a comment letter to the Actuarial Standards Board (ASB) on the second exposure draft of ASOP No. 29, Expense Provisions in Property/Casualty Insurance… DownloadDate Published: 05/01/2023
Committee Releases White Paper on Long-Duration Targeted Improvements (LDTI)
The Life Financial Reporting Committee released a white paper, FASB Long-Duration Targeted Improvements—A Discussion of Enhanced Disclosures, which focuses on certain considerations in implementing… DownloadDate Published: 03/09/2023
Comment / Letter
CPC Submits Comments to the ASB on ASOP 41
Comment letter from the Casualty Practice Council, submitted to the Actuarial Standards Board (ASB) on the exposure draft of ASOP 41, Actuarial Communications. DownloadDate Published: 11/01/2022
Comment / Letter
CPC Submits Comments to the ASB on ASOP 20
Comment letter from the Casualty Practice Council, submitted to the Actuarial Standards Board (ASB) on the exposure draft of ASOP 20, Discounting of Property/Casualty Unpaid Claim Estimates. DownloadDate Published: 09/30/2022
Comment / Letter
COPLFR Submits Comments to the ASB on ASOP 36
Comment letter from the Committee on Property and Liability Financial Reporting, submitted to the Actuarial Standards Board (ASB) on the exposure draft of ASOP 36, Statements of Actuarial Opinion… DownloadDate Published: 09/29/2022
Comment / Letter
Casualty Practice Council Submits Comments to the ASB on ASOP 29
Comment letter from the Casualty Practice Council, submitted to the Actuarial Standards Board (ASB) on the exposure draft of ASOP No. 29, Expense Provisions. DownloadDate Published: 05/31/2022
Life Practice Council Task Force Submits Comments to the ASB on ASOP 24
A Life Practice Council task force submitted comments to the Actuarial Standards Board (ASB) on the exposure draft of ASOP No. 24, Compliance with the NAIC Life Insurance Illustrations Model… DownloadDate Published: 11/09/2021
Comment / Letter
Life Practice Council’s Task Force’s Comments to the ASB on ASOP 24
Life Practice Council’s Task Force’s Comments to the ASB on ASOP 24 Comments developed by a task force of the Life Practice Council to the Actuarial Standards Board (ASB) on the exposure draft of… DownloadDate Published: 11/09/2021
Committee Comments on Future Standard-Setting Agenda of the FASB
The Pension Committee submitted comments in response to the Financial Accounting Standards Board’s (FASB) June 2021 solicitation of stakeholder feedback on its future standard-setting agenda. DownloadDate Published: 09/22/2021
Comment / Letter
Comment Letter to FASB on Future Standard-Setting Agenda
Pension Committee comment letter responding to Financial Accounting Standards Board’s (FASB) June 2021 Invitation to Comment on its future standard-setting agenda. DownloadDate Published: 09/22/2021
Comment / Letter
HPC Comments to ASB on ASOP No. 22 Proposed Revision
The Health Practice Council’s Long-Term Care (LTC) Reform Subcommittee Task Force to Review ASOP No. 22 comments on the proposed revision of Actuarial Standard of Practice (ASOP) No. 22, Statements… DownloadDate Published: 12/01/2020
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. DownloadDate Published: 11/23/2020
Comment / Letter
Comments to ASB on ASOP No. 2 Proposed Revision
The Life Practice Council’s ASOP No. 2 Practice Note Task Force’s comments to the Actuarial Standards Board on the proposed revision of Actuarial Standard of Practice (ASOP) No. 2, Nonguaranteed… DownloadDate Published: 11/13/2020
Financial Reporting Committee Letter to IASB
Financial Reporting letter on IASB exposure draft. DownloadDate Published: 09/25/2019
Comment / Letter
Council Comments to Actuarial Standards Board on Setting Assumptions
Health Practice Council comments in response to the Actuarial Standards Board’s (ASB) second exposure draft of a proposed actuarial standard of practice (ASOP) titled Setting Assumptions. DownloadDate Published: 07/31/2019
Comment / Letter
LPC Comment Letter to ASB on ASOP Exposure
Life Practice Council comment letter to the Actuarial Standards Board on the second exposure draft of the proposed Actuarial Standard of Practice, Setting Assumptions. DownloadDate Published: 07/08/2019
Work Group White Paper on Estimating the Uncollectible Reinsurance Reserve for P/C Companies
Current Estimate Credit Losses Work Group white paper on the new FASB accounting requirement regarding uncollectible reinsurance. DownloadDate Published: 07/02/2019
Comment / Letter
Casualty Council Comments on Assumptions ASOP
The Academy’s Casualty Practice Council’s comments on the proposed revision of the ASOP on Assumptions. DownloadAcademy Comments to ASB on Modeling ASOP
Pension Committee comment letter to ASB on fourth exposure draft of the Modeling ASOP. DownloadDate Published: 05/15/2019