AAM Investment Accounting Update – January 3, 2012
Compared to the past several years, 2011 was relatively a quiet year in terms of new and significant changes in [...]
January 3, 2012 | Categories: Accounting & Tax Updates, Industry Insight
Updated Fair Value Disclosures: SSAP 100 – Fair Value Measurements
On Monday, November 29, 2010, the NAIC approved revisions to SSAP No. 100 – Fair Value Measurements (SSAP 100). The [...]
December 3, 2010 | Categories: Accounting & Tax Updates, Industry Insight
Practical Methods for Valuing Fixed Income Securities to Derive a Fair Value Estimate
Executive Summary As the reverberations from the Subprime Mortgage Crisis continue to impact the economy, capital markets and ultimately structured [...]
February 25, 2010 | Categories: Accounting & Tax Updates, Industry Insight, Structured Products
Interim Reporting Instructions for the Year Ending December 31, 2009
This document contains instructions on the process to be used by insurers to determine an NAIC Designation and the reporting [...]
December 31, 2009 | Categories: Accounting & Tax Updates, Industry Insight
SSAP No. 43 Revised — Loan-Backed and Structured Securities (SSAP 43R) / RMBS Ratings Proposal
The NAIC has proposed a modification to SSAP No. 43R that will change the method in which non-agency residential mortgage-backed [...]
November 30, 2009 | Categories: Accounting & Tax Updates, Industry Insight
NAIC RMBS Assumptions
To: Industry and Interested Persons From: Mike Moriarty, Chair of the Valuation of Securities (E) Task Force Members of the [...]
November 24, 2009 | Categories: Accounting & Tax Updates, Industry Insight
SSAP No. 43 — Revised Loan-Backed and Structured Securities (SSAP 43R)
On September 14, 2009, the Statutory Accounting Principles Working Group adopted SSAP 43R, which provides guidance on recording other-than-temporary impairments [...]
September 16, 2009 | Categories: Accounting & Tax Updates, Industry Insight
Investment Accounting Update GAAP and SSAP
There has been a flurry of activity in the investment accounting world this past month related to fair value accounting [...]
April 24, 2009 | Categories: Accounting & Tax Updates, Industry Insight
FASB Proposes New OTTI Guidance on Structured Securities
Last week, FASB exposed the proposed FSP EITF 99-20-a, Amendments to the Impairment and Interest Income Measurement Guidance
December 23, 2008 | Categories: Accounting & Tax Updates, Industry Insight
Fair Value Accounting Requires Judgment
When SFAS Statement 157, Fair Value Measurements was issued in September 2006, the Statement’s underlying concepts of fair value (an [...]
November 18, 2008 | Categories: Accounting & Tax Updates, Industry Insight
NAIC Update — November 2008
SSAP No. 98 — Treatment of Cash Flows When Quantifying Changes in Valuation and Impairments, an Amendment of SSAP No. [...]
November 5, 2008 | Categories: Accounting & Tax Updates, Industry Insight
FAS 157 Audit Tests of Security Pricing
As an insurance asset manager, we have the following goals for the pricing of securities for our clients. Our primary [...]
February 4, 2008 | Categories: Accounting & Tax Updates, Industry Insight
FAS 157 Disclosures — No Worries
The Summary Last week, as the FASB decided not to defer the November 15, 2007 effective date of FAS 157, [...]
October 23, 2007 | Categories: Accounting & Tax Updates, Industry Insight
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2008-22BWG APB 28-1 AVR AVR/IMR Implications EITF 99-20 fair value accouunting Fair Value Measurements FAS 107 FAS 115 FAS 157 FASB Financial Accounting Standards Board Financial Condiitons (E) Committee FSP EITF 99-20-a FSP FAS 107-1 FSP FAS 115-2 FSP FAS 124-2 FSP FAS 157-4 Impairment and Interest Income Measurement Guidance IMR INT 06-07 INT 09-04 Investment Accounting NAIC NAIC ARO NAIC Executive Commitee and Plenary Other-than-temporarily impaired other-than-temporary other-than-temporary impairment other-than-temporary impairments OTTI RMBS Proposal SFAS 157 SFAS Statement 157 SSAP 43 SSAP 43R SSAP 98 SSAP No. 43 SSAP No. 43 Revised SSAP No. 98 SSAP No. 99 Statement 157 Statutory Accounting Principles Working Group treatment of cash flows when quantifying changes in valuation and impairments Valuation of Securities (E) Task Force
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