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Shouldering The Cost Of Employee Stock Options
Shouldering The Cost Of Employee Stock Options This article examines employee stock option ESO cost ... cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R and ...- Authors: Viktor Mirkin, Jeffrey Green
- Date: Feb 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FAS 88- Advanced
encountered in the application of FAS Statement 88 with respect to curtailments, settlements, measurement dates ... requirements, and the recognition of gains and losses. From the Record of the Society of Actuaries Vol.- Authors: John H Grady, Walter J McLaughlin, William Torrie, Leon B Wilneff, Patricia L Wojcik
- Date: Oct 1990
- 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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Introduction to Credit Risk Exposure of Life Insurers
Exposure of Life Insurers This article is dedicated to the non-statutory accounting treatment of common ... common credit risk exposures of life insurers but does not cover all aspects of non-statutory accounting standards ...
- Authors: Jing Fritz
- Date: Sep 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Risk Management
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Generally Accepted Accounting Principles GAAP Issues
Issues This session from the 1995 SOA Boston Meeting covers recent developments in the U.S. Topics include ... performance measurement and other uses of GAAP financial statements. From the Record of the Society of Actuaries ...- 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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Retirement Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
This paper uses economic principles to analyze alternative recognition schemes for end-of-period retirement ... liabilities the candidates, using U.S. nomenclature, are the vested benefit obligation VBO, the accumulated ...- Authors: Jeremy Gold
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Topics: Economics; Finance & Investments>Economic value; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Assumptions and methods
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FASB Discussion Memorandum - An Update
from the 1984 SOA Salt Lake City Meeting focuses on the FASB Discussion Memorandum regarding the accounting ... accounting of pension and other post-employment benefits. It includes an update on any FASB action and then ...- Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
- Date: May 1984
- 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 Topics in Financial Reporting
Current Topics in Financial Reporting Panelists provide updates on: [1] NAIC activities on ... changes. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3. National Association of Insurance ...- Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
- Date: Jun 1988
- 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>Statutory accounting
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Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits
Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits This ... Benefits This panel discussion session examines the accounting and financial reporting for pension plans ...- 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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Luncheon Presentation: FASB: Past, Present and Future
session from the 1994 Valuation Actuary Symposium discusses FASB including that FASB is the designated ... designated organization in the private sector for establishing standards of financial reporting and accounting ...- Authors: Glen Gammill, Robert Northcutt
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Managing Pension Surplus or the Lack Thereof
Surplus or the Lack Thereof Presenter discusses some techniques for minimizing and controlling the damage ... surpluses caused by market forces. From the Record of the Society of Actuaries, Vol. 25, No. 2. Accounting ...- 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]