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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 ...- 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
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
Drive the Development of Transparent Accounting and Contribution Requirements This paper takes the position ... Contributions could also be based on some asset and liability information about the pension plan, but with flexibility ...- 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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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues ... occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on developments ...- Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
- Date: Apr 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>Pension accounting
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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned ... other post-employment benefits. The panel considered the following issues: 1. Disclosure ...- Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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>Pension accounting
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits This paper ... evaluate methods that may be used to assign the cost of employee benefits to accounting periods. From ...- Authors: Jeremy Gold
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Public Issues Involving Actuaries and Accountants
Public Issues Involving Actuaries and Accountants This 1981 session concerned public issues that involve ... independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2. Financial Accounting ...- Authors: Edwin F Boynton, M Stanley Hughey, Jarvis Farley, Frank A. Bruni, Stewart Lyon, Randolph H. Waterfield
- Date: May 1981
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional associations; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Considerations for Discount Rate Selection
Considerations for Discount Rate Selection This article provides a guide to setting discount ... Guidance within FAS 106 and FAS 87 is reviewed in light of evolving practice and business climate. Discount ...- Authors: Arthur Conat
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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New Canadian Accounting Rules for Employee Benefits
for Employee Benefits Overview of the newly released final version of the Canadian Accounting Standards ... Section 3462, Employee Future Benefits, and its effect on pension and post-employment-plan accounting. Defined ...- Authors: Catherine Anne Robertson
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation
- Publication Name: International News
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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FAS 106 - Accounting for OPEBS
FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106 ...- Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Survey of FAS 87 Assumptions
Survey of FAS 87 Assumptions Results and discussion of a survey of FAS 87 Assumptions employed for non- ... non- USA defined benefit plans as of 12/31/1996 Assumptions;Capital markets=Stock market;Defined benefit ...- Authors: FRANCIS ROGER ATKINS
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: International News
- Topics: Economics>Macroeconomics; Global Perspectives; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting