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IASB
Public Comment Letters
- 19.August.2010 Comment letter on the Premium Allocation Approach that would be applied to certain short-duration insurance contracts as described in paragraphs
54 to 60 of the Insurance Contracts Exposure Draft
- 15.July.2010 Joint trades letter on impending release of ED for Insurance Contracts Standard
- 20.April.2010 Comment letter on discount rate
- 4.June.2010 Financial Instruments Reporting and Convergence Alliance (FIRCA) comment letter regarding timetable for accounting standards exposure drafts
- 1.June.2010 Trades comment letter on the Joint Insurance Contracts Project
- 19.May.2010 Comment letter on Measurement of Liabilities in IAS 37 Exposure Draft
- 14.May.2010 Joint Trades comment letter on Measurement of Liabilities in IAS 37 Exposure Draft
- 27.April.2010 Comment letter on definition of an insurance contract
- 27.April.2010 Comment letter on risks for non-life insurance contract liablities
- 27.April.2010 Comment letter on risks for life insurance contract liablities
- 12.March.2010 Comments on the Insurance Contracts Project
- 15.December.2009 Comment letter on Use of Margins in Accounting for Life Insurance Contracts
- 14.December.2009 Comment letter on Non-life Insurance Contracts
- 11.December.2009 Comment letter on IASB December Agenda Paper 16: The use of other comprehensive income (OCI)
- 3.December.2009 Comment letter on Risk Margins
- 18.November.2009 Comment letter on Interdependence of Insurance Contract Components
- 10.November.2009 Comment letter on Discretionary Participation Features
- 10.November.2009 Comment letter on Deferred Acquisition Costs
- 27.October.2009 Joint comment letter from the four Japanese Life Insurance Companies and GNAIE on other comprehensive income (OCI) for life insurance liabilities
- 16.October.2009 Comment letter on the Insurance Contracts Project status and direction
- 6.October.2009 Phil Bancroft’s comments to the IASC Foundation Trustees Constitutional Hearing
- 28.September.2009 Comment letter on Exposure Draft 2009/5 – Fair Value Measurement
- 15.September.2009 Comment letter on the IASB Board September meeting agenda papers 17C Subsequent release of residual and composite margins and 17D Discounting insurance contracts
- 14.September.2009 Joint comment letter from the Four Japanese Life Insurance Companies and GNAIE on Accounting Standards for Financial Instruments
- 11.September.2009 Comment letter on the IASB Exposure Draft ED/2009/7: Financial Instruments: Classification and Measurement
- 9.September.2009 Comment letter on the IASB Board September meeting agenda paper 17A Insurance Contracts: Measurement Approach
- 1.September.2009 Comment letter on Credit Risk in Liability Measurement DP/2009/2
- 15.June.2009 Memo to Sir David Tweedie (Chair, IASB Board) from Jerry de St. Paer (Executive Chair, GNAIE) on Available for Sale in Financial Instruments
- 17.July.2009 Comment letter on Margins for Insurance Contracts
- 19.June.2009 Comment letter on the Preliminary Views on Revenue Recognition in Contracts with Customers Discussion Paper
- 12.June.2009 Joint letter to IASB/FASB Financial Crisis Advisory Group on closed meetings
- 17.April.2009 Comment letter on IASB April Board agenda papers
- 2.April.2009 Response to Financial Crisis Advisory Group (FCAG) request for Written Submissions from Constituents
- 31.March.2009 Insurance Trades comment letter to the IASCF Trustees on the second phase of the IASCF Constitutional review
- 12.February.2009 Comment letter to Co-chairs of IASB/FASB Financial Crisis Advisory Group
- 11.February.2009 GNAIE Discussion Papers on Measurement Attributes
- 4.February.2009 Comment letter on Other Comprehensive Income (OCI) for Life Insurance Liabilities from GNAIE and Four Japanese Life Insurers
- 22.December.2008 US P/C Trades comment letter on Boundaries of a Contract
- 8.October.2008 Comment letter on Expert Advisory Panel document: Measuring and disclosing the fair value of financial instruments in markets that are no longer active
- 20.September.2008 Insurance Trades comment letter to the IASCF Trustees on the first phase of the IASCF Constitutional review
- 15.September.2008 Clarification of GNAIE position on “Risk” Margins for Life and Non-life Insurance
- 25.July.2008 – Comment letter on Other Comprehensive Income from GNAIE and Four Japanese Life Insurers
- 27.June.2008 – GNAIE Discussion Paper to the IASB Insurance Working Group
- 28.April.2008 - GNAIE Discussion Papers to IASB Insurance Working Group
- 13.March.2008 - Comment Letter on IASB Insurance Contracts Project Preliminary Views on Field Testing (1, 2)
- 13.March.2008 - GNAIE Preliminary Views on Field Testing
- 30.November.2007 – Comment letter on IASB Discussion Paper, “Accounting for Insurance Contracts” from European CFO Forum/GNAIE/Four Japanese Life Insurers
- 20.November.2007 - Comment Letter on IASB Accounting for Insurance Contracts Discussion Paper
- 31.July.2007 - Comment Letter on Financial Statement Presentation
- 26.April.2007 - Comment Letter on Fair Value Measurement from European Insurance CFO Forum/CEA/GNAIE/Four Japanese Life Insurers
31.January.2007 - Memorandum to participants of IASB Measurement Roundtable, 1 February 2007, FASB, Norwalk, CT.
- 21.December.2006 - Comment Letter on Participating Contracts from European Insurance CFO Forum/GNAIE/Four Japanese Life Insurance Companies
- 9.November.2006 - Comment Letter on Preliminary Views/ Discussion Paper on an improved Conceptual Framework for Financial Reporting
- 18.September.2006 Comment Letter – Insurance Contracts - September IASB Meeting
- 17.July.2006 Comment Letter on Amendments to IAS 37, Contingent Liabilities – July IASB Meeting
- 14.July.2006 Comment Letter – Insurance Contracts - July IASB Meeting
- 29.June.2006 Proposals for a IFRS Phase II Insurance Accounting Model – Presentation to the IASB Insurance Working Group
- 27.June.2006 - International Accounting Standards for Non-Life Insurance -
Illustrations
- 22.May.2006 Comment Letter on Fair Value Measurement – May IASB Meeting
- 19.May.2006 Comment Letter – Insurance Contracts – May IASB Meeting
- 19.May.2006 Comment Letter on Measurement Bases
- 26.April.2006 Comment Letter on Business Combinations – April IASB Meeting
- 20.April.2006 Comment Letter – Insurance Contracts – April IASB Meeting
- 19.April.2006 - International Accounting Standards for Life Insurance
- 20.March.2006 Comment Letter – Insurance Contracts – March IASB Meeting
- 10.February.2006 Comment Letter – Insurance Contracts – February IASB Meeting
- 30.November.2005 - Business
Combinations
- 30.November.2005 - IAS 37/9,
Contingent Liabilities and Assets
- 7.November.2005 - Amendments
to IFRS 4
- 26.October.2004 - ED7, Financial Instruments: Disclosures.
- 8.October.2004 - Proposed
Amendments to IAS 39: Recognition and Measurement and IFRS 4 Insurance
Contracts
- 7.June.2004 - IAS
30 Improvements Project
- 11.June.2003 - Letter
to the IASB on the development of insurance accounting standards
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