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Perceptions of Pension Liabilities
resources in financial statements should be of primary relevance to (a) investors (b) creditors and (c) ... such pension obligation should be correlated with direct compensation cost, using an actuarial present-value ...- 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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FASB Discussion Memorandum - An Update
nearly a decade earlier. But first it had to take care of the difficult matter of the accounting by pension ... benefits, principally life insurance and health care bene- fits. Many of us urged separation of that ...- 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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Current Pension Actuarial Practice in Light of Financial Economics Symposium: A Re-Evaluation of ASOP 27, Post-Enron - Is It an Adequate Standard of Professionalism?
come at all. The profession needs to address the direct ethical criticisms at the same time that it debates ... paper draws heavily on published material: the primary technique employed is to tell a story and develop ...- Authors: Frank Todisco
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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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
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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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Accounting for Pension-Plan Costs on Corporate Financial Statements
skills in a different way and perhaps with more care than may have been required in the past, since ... case. Perhaps the actuary will have to use more care in selecting the group of employees to be included ...- Authors: Preston C Bassett
- Date: Nov 1964
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension accounting
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The IFAA Recognized as Important Resource
The IFAA Recognized as Important Resource The International Accounting Standards Committee’s ... progress. Seeing the IFAA serve as the Business plan primary conduit for actuarial input to As a final item ...- Authors: Charles Barry H. Watson
- Date: Sep 1996
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Global Perspectives; Pensions & Retirement>Pension accounting
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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
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Pension Accounting & Personal Saving
Pension Accounting & Personal Saving This article discusses how pension accounting has ... saving. Conc lus ion Stock market wealth has had a direct effect on consumption. However, it is not just ...- Authors: Annamaria Lusardi, Jonathan Skinner, Steven Venti
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Risks & Rewards
- Topics: Economics>Macroeconomics; Pensions & Retirement>Pension accounting