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Managing Pension Surplus or the Lack Thereof
over whatever period of time is necessary to take care of the matching contribution requirement. You have ... here? From the Floor: How about adding long-term-care benefits to the pension plan? Mr. Thompson: Do ...- Authors: Application Administrator
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits
AND DATES The current proposal identifies the primary objective of plan financial state- ments as providing ... purposes. REQUIR_TS FOR BENEFIT INFORMATION The primary benefit information to be reported would be the ...- Authors: Edward H Davis, Marvin Ens, Jack Forstadt, Jules M Cassel
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB Directions
FASB Directions A current member of the Financial Accounting Standards Board [FASB] discusses ... hearing. This gives the Board the chance to have direct dialogue with persons wishing to comment on proposals ...- Authors: Victor H Brown
- Date: May 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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IFRS 17: How May Future KPIs Look Like?
IFRS 17: How May Future KPIs Look Like? Key performance indicators (KPIs) are essential in ... follow federal law. The Sherman Act, is the primary U.S. antitrust law pertaining to association activities ...- Authors: Dan Kim, Ralph M Ovsec, Thorsten Wagner
- Date: Aug 2020
- Competency: Strategic Insight and Integration
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Market-Value Accounting
that people mean when they say, "Okay, there's no direct market for insurance liabilities, but isn't there ... interest rate risk management. Method B-2 is a direct use of cash-flow testing techniques to produce ...- Authors: Arnold Dicke, Douglas Doll, James D Wallace
- Date: Apr 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Developments in Financial Reporting
the Insurance Companies Committee and the Health Care Committee to look at the accounting for HMOs. A ... about fair value of liabilities; the ACLI is taking care of that. You've been reading about derivatives ...- Authors: Frank Buck, William C Freda
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Public Policy
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Generally Accepted Accounting Principles GAAP Issues
portfolio? If we're liability people, why do we care about FAS 115 so much, besides this point about ... "Financial Accountingand Reportingof Prepaid Health Care Services." Appar- ently, there has long beena d ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Evolution of Accounting Standards and Current Developments
Evolution of Accounting Standards and Current Developments This 1977 panel discussion ... identifies the needs of investors and creditors as the primary objective of financial reporting. This would certainly ...- Authors: Henry B Ramsey, Richard S Robertson, Jarvis Farley, Albert A Koch, Reed K Storey
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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The New Purchase Accounting
substantial financial improvement in our health care business as a critical milestone." He was basically ... know $135 is less than $140, and you don't really care what the difference is. It's negative, that's all ...- Authors: Jason Morton
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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GAAP/FAS 97/Practice Bulletin 8
responsible for drafting Practice Bulletin 8. The primary focus of this session is Practice Bulletin 8; however ... than investment income. For a contract where the primary source of revenue is investment income, the interest ...- Authors: Calvert A Jared, Douglas Menkes, Meredith Ratajczak
- Date: Jan 1991
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]