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  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led ...

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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
  • Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
    Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans This panel discussion was presented at the 1980 SOA Spring Meeting in Minneapolis. Discussions ...

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    • 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
  • Public Disclosure of Retirement Plans
    Public Disclosure of Retirement Plans Disclosure of pension information to employees, stockholders and government has been a major public issue in the United States in recent years with enactment ...

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    • Authors: Application Administrator, Timothy S Lucas, Michael J Mahoney, Thomas D Sunila
    • Date: May 1981
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
  • Philosophy and Practice of Investment Income Allocation
    Philosophy and Practice of Investment Income Allocation This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented information related to the philosophy and practice ...

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    • Authors: J Jacques Deschenes, James Reiskytl, Kihong Sung, Thomas C Sutton
    • Date: May 1976
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
  • FAS 106 - Accounting for OPEBS
    FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106. Accounting standards;Assumptions;Demographics;Financial Accounting Standards Board=FASB; ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting