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Philosophy and Practice of Investment Income Allocation
inlcluded: investment income allocation for individual and group products, subdivision of investment ... of business, new money rates applicability for individual and group products, investment considerations ...- Authors: J Jacques Deschenes, James Reiskytl, Kihong Sung, Thomas C Sutton
- Date: May 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
Letting Financial Economics Drive the Development of Transparent Accounting ... Symposium, M-RS04-1. Accounting standards;Asset valuation;Defined benefit plans=DB plans;Employer contributions;Financial ...- Authors: Mark Ruloff
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Session 063: Global Pension Accounting: Comparison and Critical Review
DC Classification DC must be funded and have individual accounts (otherwise, use DB accounting) Expense ... unfunded DC-plans DC plan must be funded but individual accounts not a requirement Expense equals cash ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; 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