Description: This 1981 session concerned public issues that involve both actuaries and accountants, such as pension plan funding and reporting, GAAP for mutual life companies and independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2.

Description: The authors discuss perceptions by actuaries, investors, regulators and accountants of the various reported pension plan liabilities. Comments included focus on how current disclosures are interpreted and how liabilities might better be determined.

Description: This session discussion is about review of experience under new pension accounting standards in the United States and in Canada i.e., FASB No. 87 and 88, CICA. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues related to Financial Accounting Standards Board FASB disclosure, accounting and reporting for pension plans. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This session at the SOA 2004 Annual Meeting looks at the future of accounting for pension plans including current standards of practice, global standards, and rules-based approaches versus principle-driven.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led a discussion related to employer's accounting for pensions and other post-employment benefits. Topics included: 1. Present accounting rules and background in connection with pension plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements and the implication of their character for: a. Corporate liabilities and net worth h. Periodic charges to corporate income on account of pensions 4. Effect of actuarial gains and losses and the relationship of non-penslon post-retirement benefits to pensions, from an accounting viewpoint

Description: 1993 SOA Annual Meeting, New York. This session is about the various FASB statements with which the retirement benefit actuary must deal. Emphasis was on current developments. Topics included: 1. What the FASB is all about and what its objectives have been in issuing accounting standards that deal with various employee benefit plans. 2. The practical realities of dealing with clients and some of the problems that exist in dealing with these FASB statements. 3. The utilization and implementation of these FASB statements.

Description: This presentation reviews employers' accounting for pension plans in light of the new proposed standards. The Plan sponsors', actuaries and FASB perspectives are shared. Additionally, the plan design and funding implications of the new standard are presented. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: Proposals and ideas are discussed with regard to pension accounting standards. From the Record of the Society of Actuaries, Vol. 30, No. 3.

Description: This session at the SOA 1990 Dallas Spring Meeting discusses pension accounting issues with respect to FASB, FAS 87, 88 and 96 including practical problems with their implementation.