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Current Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
Current Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants ... Standards Board=FASB;Market value of assets;Pension valuation; 15793 10/1/1985 12:00:00 AM ...- Authors: Harper L Garrett, Timothy S Lucas, Thomas M Malloy, Sarah S Plotkin, Serge L. Poire
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Employer's Accounting For Pension Plans
proposal includes a device we call the Measurement Valuation Allowance that is intended to minimize or reduce ... of you know that the items in the Measurement Valuation Allowance are, under current accounting, recognized ...- 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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Accounting For Non-Pension Post-Retirement Benefits
eyes a little bit when we did the next year's valuation and the costs went screaming tk_ward. I think ... creditors who may be n_akingor not making loans to individual ccr_oanies,but also decisions that are made on ...- Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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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 ...- 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
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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
actuaries now use different interest assumptions for valuation and FASB statement number 36 disclosure requirements ... simply give the accountants what we have under our valuation assumptions. MR. LUCAS: One of the requirements ...- Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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>Pension accounting
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Public Disclosure of Retirement Plans
which were about 8% at the start of 1980, or the valuation interest rate, which is generally lower. However ... vested benefits under Opinion 8 by using the valuation interest rate. The FASB anticipates that the interest ...- Authors: Application Administrator, Timothy S Lucas, Michael J Mahoney, Thomas D Sunila
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting