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  • Some Aspects of Statement of Financial Accounting Standards No. 87
    discount rate is the accounting counterpart of the valuation rate of interest used in pension funding. It ... artibrari ly smMl by choosing k small enough. Table 1.1 shows the limit standard deviations of Xt and ...

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    • Authors: Daniel Dufresne
    • Date: Jan 1993
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Actuarial Research Clearing House
    • Topics: Modeling & Statistical Methods>Stochastic models; Pensions & Retirement>Pension accounting