11
-
20
of
27
results (0.69 seconds)
Sort By:
-
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
-
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
-
FAS Nos. 87 And 88
you know, in 1985. Pension accounting is the primary focus of our session. What rm going to deal with ... revocable. 2) It relieves the employer or the plan of primary responsibility for the PBO. 3) It eliminates signifi- ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
-
FAS 87, 88 and 96
to fall in the income statement. That was the primary focus and whatever happened to the balance sheet ... criterion is that the settlement relieves a plan of primary responsibility for the PBO. That's not a major ...- 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
-
ERISA Tax Forms
any control or significant financial interest, direct or indirect, in the surety company or its agents ... of benefits not included in 11. Enter only the primary method monthly pension beginning at the age the ...- Authors: Gregg L Skalinder
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting
-
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
-
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
-
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
-
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
-
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