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FASB Discussion Memorandum - An Update
FASB Discussion Memorandum - An Update This session from the 1984 SOA Atlanta Meeting is about ... the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on pension accounting issues and ...- 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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A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work?
referred to can be found through the link on the table of contents. RECORD Volume 30, No ... liability-related experience, so if you update your mortality table, it's probably going to end up here. Any plan ...- Authors: Gerard Mingione, Mark Ruloff, Bruce Cadenhead, Kevin Shand
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Pension Plan Accounting Under Financial Accounting Standard FAS 87
auditors will request one or both of these sign-of f s, and, in informal discussions, the FASB staff has ... flexibility allowed in the choice of measurement date(s). First, the measurement date can be as much as 3 ...- 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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Session 063: Global Pension Accounting: Comparison and Critical Review
2019 Society of Actuaries Meeting 6 Background: U.S. GAAP vs. IFRS vs. US Governmental (GASB) US GAAP ... service cost Settlements • Triggered by lump sums/annuity purchases exceeding Service Cost plus Interest ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting
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Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
participants, to investors and creditors of the employer(s), and to those responsible for funding the plan, among ... selection of certain assumptions (for example, mortality rates) appropriate for the participant group because ...- 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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Perceptions of Pension Liabilities
inflation implicit in the discount rate and estimated mortality, disability and employee turnover must be considered ... "been made whole". He must still appear before the U.S. District Court and prove that he, in fact, was defrauded ...- 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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FAS 87, 88 and 96
liability from you for x amount of money, for an annuity in essence. So the FASB got into this concept ... rates? If it's really the rate that's inherent in annuity rates that we would purchase to relieve us of the ...- Authors: Mark A Cavazos, D Gerald Searfoss, Julio H Koch
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries
using mortality for a very small plan, it may be that both ends of your range are zero mortality because ... would be a select-and- ultimate turnover table as opposed to a table that just varies by age or assumes a ...- Authors: Edward E Burrows, Heidi Rackley
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension accounting
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Current Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
HARPER L. GARRETT, JR. TIMOTHY S. LUCAS* M. SERGE L. POIRE Recorder: SARAH S. PLOTKIN o A discussion of ... tions would be based on rates representative of annuity transactions in the current marketplace. Plan assets ...- 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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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
POST-EMPLOYMENT BENEFITS--ADDITIONAL ISSUES Moderamr: JOHN S. AGATSTON. Pane_: MARVIN H. GREEN_ MICHAELH. KAPLAN ... Treatment of Other Post-Retirement Benefits MR. JOHN S. AGATSTON: Welcome to our panel discussion on employer's ...- 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