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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned ... other post-employment benefits. The panel considered the following issues: 1. Disclosure ...- Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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>Pension accounting
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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented ... benefits=OPEB=Other post-employment benefits;Retiree medical;Mergers & acquisitions=M&A; 15410 4/1/1982 ...- Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
- Date: Apr 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>Pension accounting
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Accounting For Non-Pension Post-Retirement Benefits
Accounting For Non-Pension Post-Retirement Benefits This discussion reviews accounting for non-pension ... methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4. Financial Accounting ...- Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Employer's Accounting For Pension Plans
accounting for pension plans in light of the new proposed standards. The Plan sponsors', actuaries and ... are shared. Additionally, the plan design and funding implications of the new standard are presented ...- Authors: Richard F Fisher, Gaylen N Larson, Timothy S Lucas, Charles F Miller, Gerald I Wilson
- Date: Oct 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Public Disclosure of Retirement Plans
Public Disclosure of Retirement Plans Disclosure of pension information to employees, stockholders and ... in the United States in recent years with enactment of the disclosure and reporting provisions of the ...- 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
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Current Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related ... rates;Financial Accounting Standards Board=FASB;Market value of assets;Pension valuation; 15793 10/1/1985 12:00:00 ...- Authors: Harper L Garrett, Timothy S Lucas, Thomas M Malloy, Sarah S Plotkin, Serge L. Poire
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting