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.
- 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 - 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