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  • 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