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Employer's Accounting For Pension Plans
accounting for pension plans in light of the new proposed standards. The Plan sponsors', actuaries and ... are shared. Additionally, the plan design and funding implications of the new standard are presented ...- Authors: Richard F Fisher, Gaylen N Larson, Timothy S Lucas, Charles F Miller, Gerald I Wilson
- Date: Oct 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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FAS 106 - Accounting for OPEBS
FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106 ...- Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work?
A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work? Proposals ... pension accounting standards. From the Record of the Society of Actuaries, Vol. 30, No. 3. Accounting ...- Authors: Gerard Mingione, Mark Ruloff, Bruce Cadenhead, Kevin Shand
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Changes in Funding Method
This session from the 1995 SOA Vancouver Meeting discusses minimum funding and the problems related to ... change-in-method amortization bases. From the Record of the Society of Actuaries, Vol. 21, No. 3a. Defined ...- Authors: Janice P Bricker, Neil A Parmenter
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting