Barnert Global - Comment Letters

15 May 2013: FIRCA comment letter to IASB and FASB on Classification and Measurement

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Barnert Global is Posting Comments to the International Acounting Standards Board's Exposure Draft 5 on Insurance Contracts.

According to information received, the IASB has decided to continue its policy of not posting comments on drafts until after the subjects have been discussed by the Board. In an effort to create a more open process, Barnert Global has opened this page to anyone who wants to share their comments with others in an open environment. We will also hyperlink to other websites where there are comments posted.

We hope this will energize the international dialogue and create better communications between all the participants in the process. Please email your comments to us and we will post them within a few days. Comments can be sent to GlobalTBR@Barnert.com.

EFRAG Comment Letter on ED5

VVO (Austria) Position Paper on ED5
VVO (Austria) Position Paper on Disclosures in ED5

SVV (Switzerland) Cover Letter
SVV (Switzerland) Comments on ED5

LIAJ (Japan) Comment Letter 

NAIC (USA) Comment Letter

Joint Insurance Trade Association (USA, Japan, Germany,
Austria) Comment Letter

ACLI (USA) Comment Letter

IAA Draft Response to ED5 transmitted to the IASB
-----Demand Deposit Floor

-----Fair Values
-----Investment Spreads

CEA (Europe) Comment Letter on ED5

IAIS Comments on ED5

GASC (Germany) Comments on ED5

AAA (USA) Comments on ED5

Association of Belgian Actuaries Comments on ED5

Institute of Actuaries of Australia Comments on ED5

Joint Letter of Canadian Regulators on ED5