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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
  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    employee, there's so much uncertainty as to what any individual employee is going to do that we use actuarial ... stated at fair value. Then, there is a measurement valuation allowance to be included, which will be the changes ...

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    • Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
    • Date: May 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>Defined benefit plans; Pensions & Retirement>Pension accounting