Publications

Archive Public Statements (2006-2010)

2010

• 2010-12-31 Comments on IAIS Draft ICP 20 Public Disclosure
• 2010-11-30 Comments on IASB Exposure Draft on Insurance Contracts
• 2010-10-22 Comments on IASB Exposure Draft on Revenue from Contracts with Customers
• 2010-09-18 Comments on IASB Exposure Draft on Measurement Uncertainty – Analysis Disclosure for Fair Value Measurements
• 2010-09-06 Comments on IASB Exposure Draft on Defined Benefit Plans – Proposed Amendments to IAS 19
• 2010-08-29 Comments on IAIS ICP 13 Standards/Guidance on Reinsurance and Other Forms of Risk Transfer
• 2010-07-23 Comments on IASB Exposure Draft on a Conceptual Framework for Financial Reporting: The Reporting Entity
• 2010-07-16 Comments on IASB Exposure Draft on Fair Value Option for Financial Liabilities
• 2010-06-30 Comments on IASB Exposure Draft on Financial Instruments:  Amortised Cost and Impairment
• 2010-05-19 Comments on IASB Exposure Draft on Measurement of Liabilities in IAS 37
• 2010-04-30 Comments on IAIS Consultation on Draft Standard and Guidance Papers for Solvency Purposes
• 2010-03-01 Comments on IASB Exposure Draft on Management Commentary
• 2010-01-31 Comments on FEE Discussion Paper on Integrity in Professional Ethics
• 2010-01-21 Comments on IAASB Consultation Paper on Auditing Complex Financial Instruments

2009

• 2009-11-30 Comments on IASCF Review of the Constitution: Proposals for Enhanced Public Accountability
• 2009-09-30 Comments on IASB Exposure Draft on Discount Rate for Employee Benefits
• 2009-09-28 Comments on IASB Exposure Draft on Fair Value Measurement
• 2009-09-21 Comments on IASB Exposure Draft on Financial Instruments: Classification and Measurement
• 2009-09-18 Comments on BAS Consultation Paper on Pensions
• 2009-09-01 Comments on IASB Discussion Paper Credit Risk in Liability Measurement and its accompanying staff paper
• 2009-07-31 The Global Financial Crisis – What Next?
• 2009-06-19 Comments on IASB Discussion Paper: Preliminary Views on Revenue Recognition in Contracts with Customers
• 2009-05-15 Comments on IAIS Issues Paper on the Roles of and Relationship between the Actuary and the External Auditor in the Preparation and Audit of Financial Reports
• 2009-05-08 Comments on IAIS Standard and Guidance Paper on the Structure of Capital Resources for Solvency Purposes
• 2009-05-05 Comments on IOPS Draft Guidelines for Supervisory Intervention, Enforcement and Sanctions
• 2009-04-30 Comments on IAIS / OECD Issues Paper on Corporate Governance
• 2009-04-20 Comments on IASB Request for views on FASB proposals
• 2009-04-14 Comments on IASB Discussion Paper on Preliminary Views on Financial Statement Presentation
• 2009-04-02 Comments on Financial Crisis Advisory Group:  Request for Input from Constituents
• 2009-03-31 Comments on IASCF Review of the Constitution: Identifying Issues for Part 2 of the Review
• 2009-02-10 Dealing with Predictable Irrationality – Actuarial Ideas to Strengthen Global Financial Risk Management (Related News Release)
• 2009-01-15 Comments on IASB Exposure Draft on Investments in Debt Instruments

2008

• 2008-12-15 Comments on IASB Exposure Draft on Improving Disclosures about Financial Instruments
• 2008-10-07 Comments on FRC Discussion Paper on Promoting Actuarial Quality
• 2008-10-03 Comments on IASB Expert Advisory Panel Draft Document on Measuring and disclosing the fair value of financial instruments in markets that are no longer active
• 2008-10-03 Comments on IASB Exposure Draft on an Improved Conceptual Framework for Financial Reporting
• 2008-10-01 Comments on OECD Draft Guidelines for Pension Fund Governance
• 2008-09-26 Comments on IASB Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits
• 2008-09-25 Comments on IASCF Discussion Document: Public Accountability and the Composition of the IASB - Proposals for change
• 2008-09-19 Comments on IASB Discussion Paper on Reducing Complexity in Reporting Financial Instruments
• 2008-09-12 Comments on IASB Discussion Paper on Financial Instruments with Characteristics of Equity
• 2008-09-05 Comments on IOPS Draft Guidelines for the Supervisory Assessment of Pension Funds
• 2008-08-24 Comments on IAIS Draft Standard on the Evaluation of Ceded Reinsurance
• 2008-07-30 Comments on IPSASB Exposure Draft 34 on Social Benefits: Disclosure of Cash Transfers to Individuals or Households and Consultation Paper on Social Benefits: Issues in Recognition and Measurement
• 2008-07-28 Comments on PAAinE Discussion Paper on Distinguishing between Liabilities and Equity
• 2008-07-14 Comments on PAAinE Discussion Paper on the Financial Reporting of Pensions
• 2008-05-09 Comments on IAIS Guidance Paper and Standard on the Use of Internal Models for Regulatory Capital Purposes
• 2008-02-20 Comments on IAASB Exposure draft of Proposed ISA 620 (Revised and Redrafted)
  Using the Work of an Auditor’s Expert
• 2008-01-21 Comments on IASB Exposure Draft of Proposed Improvements to International Financial Reporting Standards

2007

• 2007-12-03 Comments on IAASB Proposed Strategy for 2009-2011
• 2007-11-20 Comments on IASB Discussion Paper on Preliminary Views on Insurance Contracts
• 2007-11-16 Comments on FASB Agenda Proposal: Accounting for Insurance Contracts by Insurers and Policyholders
• 2007-11-05 Comments on IVSC Discussion Paper on the Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes
• 2007-08-30 Comments on IAIS Guidance Paper on the Use of Internal Models by Insurers  
• 2007-08-30 Comments on IAIS Guidance Paper on Capital Requirements
• 2007-08-30 Comments on IAIS Guidance Paper on Enterprise Risk Management for Capital and Solvency Purposes
• 2007-05-04 Comments on the IASB Discussion Paper on Fair Value Measurements
• 2007-04-30 Comments on IAASB Exposure Draft of ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
• 2007-02-28 Comments on IPSASB Exposure Draft 31 Employee Benefits
• 2007-01-12 Comments on IAIS Common Structure for the Assessment of Insurer Solvency

2006

• 2006-11-03 Comments on IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting
• 2006-09-15 Comments on IAIS Guidance Paper on Risk Transfer, Disclosure and Analysis of Finite Reinsurance
• 2006-08-22 Comments on IAIS Draft Standard on Disclosure Concerning Technical Risks and Performance for Life Insurers
• 2006-08-02 Comments on IAIS Draft Supervisory Standard on Asset Liability Management
• 2006-07-31 Comments on IAIS Common Structure for the Assessment of Insurer Solvency
• 2006-07-20 Comments on IASB Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements: A Revised Presentation
• 2006-05-19 Comments on the IASB Discussion Paper Measurement Bases for Financial Accounting – Measurement on Initial Recognition
• 2006-05-19 Comments on the IAIS Second set of comments regarding issues arising as a result of the IASB’s Insurance Contracts Project – Phase II
• 2006-05-09 Comments on the World Bank Report on Old-Age Income Support in the 21st Century: An International Perspective on Pension Systems and Reform