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The Impact of Pension Assumptions on Firm Value
The Impact of Pension Assumptions on Firm Value The association between disclosed financial accounting ... firm value is examined, while incorporating the effect of managerial discretion in reporting those data ...- Authors: STEPHEN BROWN
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting
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A Summary of IFRS Convergence: The Role of Stochastic Mortality Models in the Disclosure of Longevity Risk for Defined Benefit Plans
A Summary of IFRS Convergence: The Role of Stochastic Mortality Models in the Disclosure of Longevity ... Longevity Risk for Defined Benefit Plans Traditional pension mathematics assumes that mortality rates are fixed ...- Authors: Siu-Hang Li, Yosuke Fujisawa
- Date: Jan 2010
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Topics: Pensions & Retirement>Pension accounting
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Accounting for Pension-Plan Costs on Corporate Financial Statements
Costs on Corporate Financial Statements The purpose of this paper is to set forth the nature of the charges ... charges made on the corporate financial statements for the cost of pension plans, to give a resume of what is ...- Authors: Preston C Bassett
- Date: Nov 1964
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension accounting
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Digest of Discussion at Concurrent Sessions - 1973 SOA Annual Meeting
Digest of Discussion at Concurrent Sessions - 1973 SOA Annual Meeting 1973 SOA Annual Meeting. ... This paper provided summaries of several concurrent sessions from the referenced meeting including: ...- Authors: Society of Actuaries
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Health & Disability>Disability insurance; Health & Disability>Health insurance; Life Insurance; Life Insurance>Group plans - Life Insurance; Pensions & Retirement>Pension accounting
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Some Aspects of Statement of Financial Accounting Standards No. 87
Aspects of Statement of Financial Accounting Standards No. 87 This paper focuses on two aspects of SFAS ... 87. The first is the availability of the discount rate, and its consequences. The second is the corridor ...- 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
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A Pension Benefit Allocation Using Widget Accounting
Allocation Using Widget Accounting This paper solves the pension benefit allocation problem using an extremely ... which says that the cost for like units of production should increase at the rate of inflation. If we ...- Authors: Gerald Lee Giesecke
- Date: Jan 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Pension accounting
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A Mathematical Analysis of Financial Accounting Standard No. 88
Mathematical Analysis of Financial Accounting Standard No. 88 This paper builds on the analysis of Berin and Lofgren ... Lofgren of 'Financial Accounting Standard No. 87', with regards to pension plans. The relationships ...- Authors: Keith Sharp
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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The Salomon Brothers Pension Discount Curve and The Salomon Brothers Pension Liability Index - 1995 Update
The Salomon Brothers Pension Discount Curve and The Salomon Brothers Pension Liability Index - 1995 Update ... Update Due to the decline in interest rates in 1993, the SEC staff began focusing on the discount rates ...- Authors: Lawrence N Bader
- Date: Jan 1995
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting
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Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters
Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters This paper ... Accounting for Pensions. From Transactions of Society of Actuaries 1987, Vol. 39. Asset valuation;Pension ...- Authors: Barnet N Berin, Eric Lofgren, Elias Shiu
- Date: Oct 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension accounting