FASB Public Comment Letters
- 15.August.2008 Comment letter on FASB Proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities, an amendment of FASB Statement No. 133
- 8.August.2008 Trade Response to Disclosure of Certain Loss Contingencies, an amendment of FASB Statements No. 5 and 141(R)
- 20.June.2008 Trade Response to May 6, 2008 FASB Insurance Industry Forum
- 8.February.2008 Comment Letter on Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB
- 21.November.2007 - Comment Letter on Invitation to Comment on the FASB Agenda Proposal: Accounting for Insurance Contracts by Insurers and Policyholders, Including the IASB Discussion Paper, Preliminary Views on Insurance Contracts
- 26. September. 2007 - Comment on Proposed Issue E23-Hedging-General: Issues Involving the Application of the Shortcut Method under Paragraph 68 (letter, example)
- 21. September. 2007 - Comment on Proposed FSP FAS 140-d
- 4. September. 2007 - Comment on September 5, 2007 Scheduled Agenda Topic: Accounting for Contingencies
- 31. July. 2007 - Comment Letter on Financial Statement Presentation
- 19. June. 2007 - Comment Letter on Accounting for Financial Guarantee Insurance Contracts, and interpretation of FASB Statement No. 60 Exposure Draft
- 9. May. 2007 - Comment Letter on Valuation Guidance for Financial Reporting
- 23.March.2007 - Comment Letter on Business Combinations: Applying the Acquisition Method Accounting for Insurance Contracts Acquired in a Business Combination
- 9. March. 2007 - Comment Letter on Proposed Statement of Financial Accounting Standards, Disclosures about Derivative Instruments and Hedging Activities
- 22. January. 2007 - Comment Letter on SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
- 8.December.2006 - Comment Letter on Proposed Statement 133 Implementation Issue No. B40, Embedded Derivatives: Application of Paragraph 13(b) to Securitized Interests in Prepayable Financial Assets
- 28.November.2006 - Comment Letter on Proposed FASB Staff Position No. FAS 141-b, 142-e, and 144-b, Fair Value Measurements in Business Combinations and Impairment Tests (“Proposed FSP”)
- 13.November.2006 - Comment Letter on SOP 05-1: Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
- 9.November.2006 - Comment Letter on Preliminary Views/ Discussion Paper on an improved Conceptual Framework for Financial Reporting
- 20.October.2006 - Comment Letter on Financial Guarantee Insurance Project
- 5.October.2006 - Comment Letter on FASB Statement No. 155: Accounting for Certain Hybrid Financial Instruments – an amendment of FASB Statements No. 133 and 140
- 24.August.2006 - Response to FASB ITC on Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting
- 26.April.2006 - Comment Letter on Business Combinations
- 10.April.2006 Comment Letter on Fair Value Option Exposure Draft
- 3.January.2006 - Comments on Selected Issues Relating to Assets
and Liabilities with Uncertainties
- 30.November.2005 - Comment Letter on Business Combinations
- 21.November.2005 - Letter on Working Draft Statement
of Financial Accounting Standards No.15X, Fair Value Measurements
and the Proposed
FASB
Staff Position
No. 133-a, Accounting for Unrealized Gains (Losses) Relating to
Derivative Instruments Measured at Fair
Value under Statement 133.
- 9.November.2005 - Letter on Accounting for Life Settlement Contracts
- 10.October.2005 - Letter on Accounting
for Certain Hybrid Instruments
- 29.October.2004 - Letter
on FSB 03-1-a, "Other
than temporary impairments"
- 29.September.2004 - Letter
on FSP 03-1-b, deferral of paragraph 16
- 7.September.2004 - Letter
on the FV Measurement Exposure Draft
- 1.September.2004 - Letter
regarding implementation of EITF 03-1, "other than
temporary impairments"
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