FASB - Financial Accounting Standards Board

  • 2016 0929 - FASB - Draft - Proposed Accounting Standards Update - 172p
    • Comments Due: December 15, 2016F
    • inancial Services—Insurance (Topic 944) - Targeted Improvements to the Accounting for Long-Duration Contracts
  • FASB - SFAS 97 - Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments.
    • fasb.org/page/PageContent?pageId=/reference-library/superseded-standards/status-of-statement-no-97.html&bcpath=tff
    • 1987 - FSAB - 
    • 1989 - SOA - Pricing Considerations on a GAAP Basis, rsa89v15n3a8 - Society of Actuaries - 16p
      • First let's talk about SFAS No. 97 and its effect on universal life contracts.
    • 1990 - AICPA - Practice Bulletin 8 - Application of FASB Statement No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments, to Insurance Enterprises - 13p
    • 2008 - FASB - SFAS 97  - Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments - 20p
  • FAS 60 - June 1982 - 32p
    • aop_fas60 - 2010 - 21p
    • FAS 113:  Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
      • 2005 0406 - FASB - Minutes of April 6, 2005 Board Meeting: Risk Transfer in Insurance and Reinsurance Contracts - 5p
  • FAS 133-a
    • 20051121 - Letter - AIG to FASB - RE: Proposed FASB Staff Position FAS 133-a, Accounting For Unrealized Gains (Losses) Relating to Derivative Instruments Measured at Fair Value under Statement 133, David Herzog, AIG - 4p
  • 2006 0526 - FASB - Invitation to Comment (ITC) - Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting, Applies to Policyholders, Insurers, and Reinsurers - 34p
  • 2007 - FASB - Accounting for Financial Guarantee Contracts
    • 2007 0615 - Letter - GreenLight, Einhorn to FASB - re Statement of Financial Accounting Standards, Accounting for Financial Guarantee Contracts - an interpretation of FASB Statement No. 60 - 3p
    • 2007 0620 - Letter - AIG to FASB - Statement of Financial Accounting Standards, Accounting for Financial Guarantee Contracts - an interpretation of FASB Statement No. 60 - 79 - 8p