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  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
    Light of Financial Economics Symposium: Periodic Cost of Employee Benefits This paper uses economic principles ... evaluate methods that may be used to assign the cost of employee benefits to accounting periods. From ...

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    • Authors: Jeremy Gold
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
  • Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
    Drive the Development of Transparent Accounting and Contribution Requirements This paper takes the position ... based on some asset and liability information about the pension plan, but with flexibility to allow for more ...

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    • Authors: Mark Ruloff
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting