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  • Use of Generally Accepted Accounting Principles [GAAP] for Management Reporting
    have statutory earnings. The next adjustment, if we care to make it and if it is consistent with the way ... performance, the better off we would be. I do not care what you call it. We want our financials to provide ...

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    • Authors: Robert L Collett, Glen Gammill, Philip Polkinghorn, R Larry Warnock
    • Date: May 1987
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    define what financial reporting should do. The primary objective is described as providing information ... position displays the sources and uses of cash. The primary financial statements are supplemented by notes ...

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    • Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
    • Date: May 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>Defined benefit plans; Pensions & Retirement>Pension accounting
  • Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
    Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues ... working on an exposure draft of a statement. The primary subject of today's session is the second set of ...

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    • 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