Publications

Archived Public Statements (1997-2000)

• Comments to the IASC's Insurance Issues Paper
  • Cover Letter
  • Executive Summary
  • Basic Issues
  • Features of Insurance Contracts
  • General Overview of a Possible Approach to Insurance Liabilities – Valuation and Capital Requirements
  • Valuation of Risk Adjusted Cash Flows and the Setting of Discount Rates – Theory and Practice
  • Future Investment Margins
  • Market Expectations Regarding Experience Assumptions
  • Insurance Contract Renewals
  • Catastrophe Provisions
  • Minimum Liability Floor
  • Effect of Insurer’s Credit Standing on Insurance Liability
  • Role of the Actuary
• 1999-04-30 Comments to the IASC's Discussion Paper: Shaping the IASC for the Future
• 1999-03-30 Comments on the G4+1 Position Paper: Recommendations for Achieving Convergence on the Methods of Accounting for Business Combination
• 1999-05-12 Comments to the IASC's Exposure Draft E63 - Events After the Balance Sheet Date
• 1998-12-14 Comments to the IASC's Exposure Draft E62 - Financial Instruments: Recognition and Measurement
• 1997-11-14 Comments to the IASC on Exposure Draft E59 - Provisions, Contingent Liabilities and Contingent Assets
• 1997-10-29 Letter to the IASC regarding E54 - International Accounting Standard on Employee Benefits
• 1997-10-9 Comments to the IASC on the Exposure Draft E55 - Impairment of Assets
• 1997-10-9 Comments to the IASC on the Discussion Paper: Financial Assets and Financial Liabilities
• 1997-03-7 Comments to the IASC on the Exposure Draft E54 - Employee Benefits