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  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, ... plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements ...

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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
  • Changes in Funding Method
    This session from the 1995 SOA Vancouver Meeting discusses minimum funding and the problems related to ... change-in-method amortization bases. From the Record of the Society of Actuaries, Vol. 21, No. 3a. Defined ...

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    • Authors: Janice P Bricker, Neil A Parmenter
    • Date: Jun 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting