Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • Audit Guide And Accounting For Pension Costs
    recognition of past service so that would mean another valuation to be done just to determine some past service ... identify a past service amount after the first valuation. Now, as to the vested liability, we have the ...

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    • Authors: Preston C Bassett, Richard M Kaye, Vincent M Tobin, L SS
    • Date: May 1975
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting