IASB Public Comment Letters 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on Expert Advisory Panel document: Measuring and disclosing the fair value of financial instruments in markets that are no longer active 15.September.2008 Clarification of GNAIE position on “Risk” Margins for Life and Non-life Insurance 25.July.2008 – Comment letter on Other Comprehensive Income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 Cover Letter Earned/Asset Discount Rate for Life Insurance Contracts 28.April.2008 - GNAIE Discussion Papers to IASB Insurance Working Group Cover Letter Settlement Value Life Insurance Issues Non-life Insurance Issues Field Testing Day One Profit Risk Margins 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 home | public comments | research projects | principles | news | about GNAIE | members