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Another World FASB
This session is about the various FASB statements with which the retirement benefit actuary must deal ... deal. Emphasis was on current developments. Topics included: 1. What the FASB is all about ...- Authors: James T Colburn, Dennis M Polisner, James M Van Valen, Diana J Scott, Kenneth E Dakdduk
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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Market-Value Accounting
session from the 1995 SOA New Orleans Meeting discusses FAS 107, FAS 115, market value of liabilities ... liabilities, the impact of changing interest rates, and statutory issues, including market-value-adjusted products ...- Authors: Arnold Dicke, Douglas Doll, James D Wallace
- Date: Apr 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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United States Employee Benefits - Current Developments
Developments This session from the 1984 SOA Toronto discusses the Deficit Reduction Act of 1984 - DEFRA, FASB proposals ... proposals and the Retirement Equity Act of 1984 - REA. From Record of the Society of Actuaries Vol.- Authors: Gregory Delamarter, F Jay Lingo, Virginia S Olds
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement; Social Insurance>Medicare
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Pension Topics For The Non-Pension Actuary
Pension Topics For The Non-Pension Actuary This session discussion is an overview of pension issues and ... and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design ...- Authors: Karen Justesen, Stanley C Samples, Deborah Stern, Joan Weiss, Daniel M Matern
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Corporate plans; Pensions & Retirement>Plan design; Public Policy
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FASB Discussion Memorandum - An Update
from the 1984 SOA Salt Lake City Meeting focuses on the FASB Discussion Memorandum regarding the accounting ... accounting of pension and other post-employment benefits. It includes an update on any FASB action and then ...- Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Managing the Balance Sheet
Managing the Balance Sheet This session from the 1995 SOA New York City Meeting discusses Financial ... calculated, the valuation actuary, how to manage off-balance-sheet assets, and how to manage risk-based capital ...- Authors: Joseph Dunn, R Thomas Herget, Norman E Hill, Christopher T Anderson
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
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Managing Pension Surplus or the Lack Thereof
Surplus or the Lack Thereof Presenter discusses some techniques for minimizing and controlling the damage ... surpluses caused by market forces. From the Record of the Society of Actuaries, Vol. 25, No. 2. Accounting ...- Authors: Application Administrator
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
Pension Plans This panel discussion was presented at the 1980 SOA Spring Meeting in Minneapolis. Discussions ... FAS 36 were discussed in detail. From Record of Society of Actuaries, Vol. 6, No. 2. Assumptions;Defined ...- Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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Current Developments in Financial Reporting
Financial Reporting This forum presents the latest developments at the FASB, AICPA, NAIC, SEC, and Actuarial ... including the actuarial opinion memorandum 'AOM' and the standard valuation law. From the Record ...- Authors: Errol Cramer, Helen Galt, Craig R Raymond
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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GAAP Recoverability Issues for Interest-Sensitive Products
Products Discusses: [1] the effects of Financial Accounting Standard No. 97 [FAS 97] on recoverability and ... and means of maintaining the planned interest spread, the effects of the various strategies on lapse experience ...- Authors: Ian M Charlton, Robert Crompton, John T Glass, William P Morrow
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]