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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
result was Accounting Principles Board Opinion No. S, issued in 1966, which states that if a company has ... retirement; death benefits; disability benefits; mortality rates; and automatic cost of living adjustments ...Description: This panel discussion was presented at the 1980 SOA Spring Meeting in Minneapolis. Discussions included Pension Plan issues related to Financial Accounting Standards Board FASB disclosure, accounting and reporting. FAS 35 And FAS 36 were discussed in detail. From Record of Society of Actuaries, Vol. 6, No. 2.
Hide- 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