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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
DISCUSSION--CONCURRENT SESSIONS of the FASB, the primary purpose of a plan's financial statement is to enable ... prepare a financial statement for his business. Its primary purpose is to enable current and potential creditors ...- 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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A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work?
a truly meaningful number. People still seem to care about the FAS 87 expense right now. Maybe not as ... Standards 21 and also advantages to being able to direct benefit accruals away from benefit plans as opposed ...- 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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Retiree Health Issues
assumptions, depending upon when you measure health care trend, you can get very different readings. There ... the rate given in disclosure, the near-term health care trend rate will frequently change as much as 100 ...- Authors: Robert J Barry, Ethan Kra, Fred C Lindgren, Dave Bond
- Date: Oct 1995
- 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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A Brave New World: Accounting Standards
because essentially the market is going to take care of it. And that's something that I think may just ... wasn't an asset. And the other thing was this health care, which was all off balance sheet, no one was reporting ...- Authors: Jeremy Gold, Michael Peskin, Trevor Harris
- 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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Accounting Standards for Pension and Employee Benefits Around the World
yearly basis, to adjust for inflation. This is in direct contradiction with the U.S. accounting principles ... benefits into the retirement zone. This has been a direct result of many of the problems with the local Medicare ...- Authors: David Healy, Robert Heitzman, Gareth Richard Williams
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Global Perspectives; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Session 177: Late-Breaking Developments
Session 177: Late-Breaking Developments The presenters will provide an update on ... closely follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...- Authors: Tammy Dixon, Mitchell Serota, Brienne Wyllie
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation
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Financial Accounting Standards Board [FASB] / Canadian Institute of Chartered Accountants [CICA] – Current Topics
Financial Accounting Standards Board [FASB] / Canadian Institute of Chartered Accountants ... that we have two non-actuarial guests with us to direct our attention to some of the non-actuarial concerns ...- Authors: Bernard R Doyle, J Alex Milburn, Charles Barry H. Watson, Ailey Bailin
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Audit Guide And Accounting For Pension Costs
Audit Guide And Accounting For Pension Costs This presentation made at the 1975 Spring Cincinnati ... insured benefits and say that it is being taken care of. Secondly, there is the liability for termination ...- Authors: Preston C Bassett, Richard M Kaye, Vincent M Tobin, L SS
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting