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FAS 106 - Accounting for OPEBS
FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment ... inancial Accounting Standards Board=FASB;Health care costs;Inflation;Macroeconomics;Pension accounting;Post-employment ...- 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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Public Issues Involving Actuaries and Accountants
responsibility to users; and makes the distinction between "direct" and "indirect" users. All of this helps to sharpen ... consult if there was another primary actuary who was the principle or primary consultant of the insurance ...- 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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Pension Plan Accounting Under Financial Accounting Standard FAS 87
other examples of benefits which should be valued care- fully. Excess benefits plans and supplemental ... project the value of assets. The FASB doesn't care how PBO or Accumulated Benefit Obligation (ABO) ...- Authors: Jerry Spigal, John E Stewart, James A Stinchcomb, Dianne Weitzenkamp, David W Dusendschon
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
of plan financial reporting by identifying the primary objective of plan financial statements. FASBREPORTING ... FASBREPORTING FOR PENSION PLANS 721 We decided that the primary objective should be to provide financial information ...- Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
- Date: Jun 1980
- Competency: External Forces & Industry Knowledge
- 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]; Pensions & Retirement>Pension accounting
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Accounting For Non-Pension Post-Retirement Benefits
discussion, if we have time after the questions on health care have been asked, we will open up the panel to o_ner ... defined contri- bution plans, etc. As far as health care goes, it appears as though right now we are about ...- Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
about our differences was quite helpful. The primary objective the Board identified is to provide information ... reporting system that I described includes three primary financial statements. First there is the statement ...- 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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Perceptions of Pension Liabilities
resources in financial statements should be of primary relevance to (a) investors (b) creditors and (c) ... such pension obligation should be correlated with direct compensation cost, using an actuarial present-value ...- Authors: David A Daniels, Charles L. Trowbridge, David Landsittel, Ernest Ten Eycek, Patrick Regan
- Date: Apr 1978
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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FASB Discussion Memorandum - An Update
nearly a decade earlier. But first it had to take care of the difficult matter of the accounting by pension ... benefits, principally life insurance and health care bene- fits. Many of us urged separation of that ...- Authors: Barnet N Berin, Dale L Gerboth, Jeffrey Groves, Daniel F McGinn, J Matthew Singleton
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Public Policy
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Current Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
topic it addressed following the hearings. The most direct way of accomplishing this would be for the Board ... market value. The FASB has initiallyrejected this direct approach, instead main- taining its original inputs ...- Authors: Harper L Garrett, Timothy S Lucas, Thomas M Malloy, Sarah S Plotkin, Serge L. Poire
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Employer's Accounting For Pension Plans
paid. The Board views employee service as the primary feature in terms of earning pension benefits. The ... affected by this notion of "liability" in a fairly direct way. 4. Pension expense is too volatile. 5. Pension ...- Authors: Richard F Fisher, Gaylen N Larson, Timothy S Lucas, Charles F Miller, Gerald I Wilson
- Date: Oct 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting