Description: Disclosure of pension information to employees, stockholders and government has been a major public issue in the United States in recent years with enactment of the disclosure and reporting provisions of the Employee Retirement Income Security Act and, more recently, publication of the new accounting and disclosure requirements of the Financial Accounting Standards Board. This 1981 discussion session focuses on public disclosure of retirement plans in the United States and lessons that can be learned from experience with Canadian disclosure and reporting requirements.

Description: This panel discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned accounting for pensions and other post-employment benefits. The panel considered the following issues: 1. Disclosure 2. Multi-Employer Plans 3. Plans Funded With Insurance Contracts 4. Plans Likely to be Terminated 5. Treatment of Other Post-Retirement Benefits

Description: This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on developments related to employer's accounting for pensions and other post-employment benefits.

Description: This discussion reviews accounting for non-pension post-retirement benefits. Current FASB developments, Funding issues, Assumptions and methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: Presented at October 1985 Annual Meeting. Discusses recent or expected FASB and CICA rulings affecting pension plan sponsors.

Description: This presentation reviews employers' accounting for pension plans in light of the new proposed standards. The Plan sponsors', actuaries and FASB perspectives are shared. Additionally, the plan design and funding implications of the new standard are presented. From Record of Society of Actuaries, Vol. 9, No. 4.