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The Impact of Pension Assumptions on Firm Value
The Impact of Pension Assumptions on Firm Value The association between disclosed financial accounting data and firm value is examined, while incorporating the effect of managerial discretion in ...- Authors: STEPHEN BROWN
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting
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Perceptions of Pension Liabilities
Perceptions of Pension Liabilities The authors discuss perceptions by actuaries, investors, regulators and accountants of the various reported pension plan liabilities. Comments included focus on ...- 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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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 meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues ...- Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
- Date: Jun 1980
- 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]; Pensions & Retirement>Pension accounting
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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?
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? This paper calls for a ...- Authors: Frank Todisco
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Digest of Discussion at Concurrent Sessions - 1973 SOA Annual Meeting
Digest of Discussion at Concurrent Sessions - 1973 SOA Annual Meeting 1973 SOA Annual Meeting. This paper provided summaries of several concurrent sessions from the referenced meeting ...- Authors: Society of Actuaries
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Health & Disability>Disability insurance; Health & Disability>Health insurance; Life Insurance; Life Insurance>Group plans - Life Insurance; Pensions & Retirement>Pension accounting
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Measuring Pension Obligations
Measuring Pension Obligations This is the Reformatted Actuarial Standard of Practice No. 4: Measuring Pension Obligations. This standard is effective for measurements made as of December 3,1993 ...- Authors: Society of Actuaries
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting
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The GASB's Principles-Driven Pension Standard
The GASB's Principles-Driven Pension Standard This article reviews the proposed new accounting standards for pensions for governmental plans. From the Pension Section News, October 2011, ...- Authors: Paul Angelo, James Rizzo
- Date: Oct 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
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Audit Guide And Accounting For Pension Costs
Audit Guide And Accounting For Pension Costs This presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries ...- Authors: Preston C Bassett, Richard M Kaye, Vincent M Tobin, L SS
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
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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 ...- 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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Pension Accounting & Personal Saving
Pension Accounting & Personal Saving This article discusses how pension accounting has an impact on the personal savings rate. Capital gains;Capital markets=Stock market;Defined benefit ...- 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