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Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based on Fisher’s Formula
Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based ... updated results as of 12/2021 by using analgorithm that formed part of a paper presented at the AFIR-ERMColloquium ...- Authors: Octavio Nicolas Rojas
- Date: Feb 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks; Pensions & Retirement>Post retirement risks
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Philosophy and Practice of Investment Income Allocation
Philosophy and Practice of Investment Income Allocation This panel discussion, presented at the SOA's May ... Houston, presented information related to the philosophy and practice of investment income allocation. Topics ...- Authors: J Jacques Deschenes, James Reiskytl, Kihong Sung, Thomas C Sutton
- Date: May 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Another World FASB
This session is about the various FASB statements with which the retirement benefit actuary must ... developments. Topics included: 1. What the FASB is all about and what its objectives have been ...- Authors: James T Colburn, Dennis M Polisner, James M Van Valen, Diana J Scott, Kenneth E Dakdduk
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving
- 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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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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FAS 87, 88 and 96
FAS 87, 88 and 96 This session at the SOA 1990 Dallas Spring Meeting discusses pension accounting issues ...- Authors: Mark A Cavazos, D Gerald Searfoss, Julio H Koch
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Some Aspects of Statement of Financial Accounting Standards No. 87
Aspects of Statement of Financial Accounting Standards No. 87 This paper focuses on two aspects of SFAS ... 87. The first is the availability of the discount rate, and its consequences. The second is the corridor ...- Authors: Daniel Dufresne
- Date: Jan 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Modeling & Statistical Methods>Stochastic models; Pensions & Retirement>Pension accounting
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Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters
Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters This paper ... Accounting for Pensions. From Transactions of Society of Actuaries 1987, Vol. 39. Asset valuation;Pension ...- Authors: Barnet N Berin, Eric Lofgren, Elias Shiu
- Date: Oct 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension accounting