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Did Pension Plan Accounting Contribute to a Stock Market Bubble?
Contribute to a Stock Market Bubble? This paper assesses the extent to which equity investors were fooled by pension ... core and pension earnings induces large valuation errors for many firms, although this pension effect did ...- Authors: Julia Lynn Coronado, Steven A Sharpe
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Understanding the Valuation of Public Pension Liabilities: Expected Cost versus Market Price
Understanding the Valuation of Public Pension Liabilities: Expected Cost versus Market Price Discussion of competing ... revised Actuarial Standards of Practice that focus on the purpose of the measurement. public pensions;financial ...- Authors: Paul Angelo
- Date: Jan 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: In The Public Interest
- Topics: Economics>Financial economics; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
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A Pension Benefit Allocation Using Widget Accounting
Allocation Using Widget Accounting This paper solves the pension benefit allocation problem using an extremely ... which says that the cost for like units of production should increase at the rate of inflation. If we ...- Authors: Gerald Lee Giesecke
- Date: Jan 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Pension accounting
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Pension Risk Management: The Importance of Oversight
Management: The Importance of Oversight Fiduciaries play a vital role in the financial health of a pension ... plan. How they carry out their duties is a question of increasing interest to beneficiaries, regulators ...- Authors: Susan M Mangiero
- Date: Feb 2013
- Competency: Strategic Insight and Integration>Effective decision-making; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Risk Management
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks
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Work Of The SFAS No. 106 Implementation Task Force
Work Of The SFAS No. 106 Implementation Task Force This article summarizes the work of the SFAS No. ... to consider the needs of practicing actuaries, inform the appropriate standing committees of these needs ...- Authors: Ethan Kra, Jean M Wodarczyk
- Date: Jun 1993
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries
Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries ... pension standards and discuss how they apply to the work of the practicing actuary. Actuarial Standards B ...- Authors: Edward E Burrows, Heidi Rackley
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension accounting
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DB Pension Plans: 10 Considerations in Light of the Coronavirus Crisis of 2020
Light of the Coronavirus Crisis of 2020 10 Considerations for DB Pension Plans in Light of the Coronavirus ... Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; ...- Authors: Zorast Wadia
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Retirement Section News
- Topics: Pensions & Retirement; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension risk transfer
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The Impact of Pension Assumptions on Firm Value
The Impact of Pension Assumptions on Firm Value The association between disclosed financial accounting ... firm value is examined, while incorporating the effect of managerial discretion in reporting those data ...- Authors: STEPHEN BROWN
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting
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A Pension Rosetta Stone: Reconciling Actuarial Science with Pension Accounting with Economic Values
Actuarial Science with Pension Accounting with Economic Values Sound and Workable Pension Actuarial, ... Funding Approaches for those Interested in the Health of Public and Private DB Plans – Discussant Comments ...- Authors: Robert North
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
Light of Financial Economics Symposium: Periodic Cost of Employee Benefits This paper uses economic principles ... evaluate methods that may be used to assign the cost of employee benefits to accounting periods. From ...- Authors: Jeremy Gold
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting