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  • Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
    currently permitted, for example, using open group valuation to anticipate the true eventual cost of this pension ... really have several aspects of that question on the table at the moment. There is one problem in that the ...

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    • Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting