FASB Public Comment Letters

• 31.August.2010  FIRCA Comment letter on the FASB ED Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities
  
  
• 31.August.2010  Comment letter on the FASB ED Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities
  
  
• 13.August.2010  US Trades letter addressing a specific element of the FAS 5 - Loss Contingency issue - letter is only related to the comment period and the effective date
  
  
• 12.August.2010  Letter in support of FASB release of Insurance Contracts Project Discussion Paper instead of Exposure Draft
  
  
• 6.August.2010 Comment letter on recent developments regarding Proposed Accounting Standards Update – Insurance Topic 944: Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts, a consensus of the FASB Emerging Issues Task Force (EITF 09-G)
  
  
• 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
  
  
• 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.April.2010  Comment letter on Other Comprehensive Income (OCI)
  
  
• 12.March.2010  Comments on the Insurance Contracts Project
  
  
• 12.February.2010  Comment letter on Proposed Accounting Standards Update—Insurance Topic 944: Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts, a consensus of the FASB Emerging Issues Task Force (EITF 09-G)
  
  
• 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
  
  
• 3.December.2009 Comment letter on Risk Margins
  
  
• 18.November.2009  Comment letter on Interdependence of Insurance Contract Components
  
  
• 16.October.2009  Comment letter on the Insurance Contracts Project status and direction
  
  
• 13.October.2009  Comment letter on Proposed Accounting Standards Update – Improving Disclosures about Fair Value Measurements
  
  
• 12.October.2009  Comment letter from six US trade associations on Fair Value Measurements and Disclosures Exposure Draft
  
  
• 7.August.2009  Comment letter on Discount Rates for Insurance Contracts
  
  
• 2.July.2009 Comment letter on Insurance Acquisition Costs
  
  
• 26.June.2009  Letter to the Financial Accounting Standards Advisory Council (FASAC) regarding the FASB’s reliance on Educational Sessions as opposed to Board Meetings
  
  
• 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
  
  
• 2.April.2009 Response to Financial Crisis Advisory Group (FCAG) request for Written Submissions from Constituents
  
  
• 1.April.2009 Comments on Proposed FASB Staff Position No. FAS 115-a, FAS 124-a, and EITF 99-20-b, Recognition and Presentation of Other-Than-Temporary Impairments
  
  
• 1.April.2009 Comments on Proposed FASB Staff Position No. FAS 157-e, Determining Whether a Market Is Not Active and a Transaction Is Not Distressed
  
  
• 13.March.2009 Comments on Proposed Statement 133 Implementation Issue No. C22, Exception Related to Embedded Credit Derivatives
  
  
• 20.February.2009 Comments on Alternative Measurement Approach for non-life insurance contracts
  
  
• 12.February.2009 Comment letter to Co-chairs of IASB/FASB Financial Crisis Advisory Group
  
  
• 10.February.2009 GNAIE Discussion Papers on Measurement Attributes
  
  • Cover Letter
  • Life Insurance Contracts
  • Non-life Insurance Contracts
• 15.January.2009 Comment letter on Proposed FSP FAS 107-a
  
  
• 30.December.2008 Comment letter on Proposed FSP EITF 99-20-a
  
  
• 16.October.2008 Comment letter on Proposed FASB Staff Position No. FAS 140-e and FIN 46(R)-e Disclosures about Transfers of Financial Assets and Interests in Variable Interest Entities
  
  
• 9.October.2008 Comment letter on Proposed FSP FAS 157-d, an amendment to FASB Statement No. 157, Fair Value Measurements
  
  
• 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"