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A Pension Benefit Allocation Using Widget Accounting
Allocation Using Widget Accounting This paper solves the pension benefit allocation problem using an extremely ... which says that the cost for like units of production should increase at the rate of inflation. If we ...- Authors: Gerald Lee Giesecke
- Date: Jan 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Pension accounting
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DB Pension Plans: 10 Considerations in Light of the Coronavirus Crisis of 2020
Light of the Coronavirus Crisis of 2020 10 Considerations for DB Pension Plans in Light of the Coronavirus ... Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; ...- Authors: Zorast Wadia
- Date: Jun 2020
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: Retirement Section News
- Topics: Pensions & Retirement; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Corporate plans; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension investments & asset liability management; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension risk transfer
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The Impact of Pension Assumptions on Firm Value
The Impact of Pension Assumptions on Firm Value The association between disclosed financial accounting ... firm value is examined, while incorporating the effect of managerial discretion in reporting those data ...- Authors: STEPHEN BROWN
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: A Re-Evaluation of ASOP 27, Post-Enron - Is It an Adequate Standard of Professionalism?
Actuarial Practice in Light of Financial Economics Symposium: A Re-Evaluation of ASOP 27, Post-Enron - Is ... Standard of Professionalism? This paper calls for a reconsideration of ASOP 27 in the wake of the scandals ...- Authors: Frank Todisco
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Finding A Solution For OPEB In The Private Sector
For OPEB In The Private Sector Other Post Employment Benefits OPEB deals with the promise of providing ... insurance. This article focuses on the recent implementation of GASB No. 43 and 45 which requires public ...- Authors: Michael Frank
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
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Pension Plan Accounting Under Financial Accounting Standard FAS 87
Standard FAS 87 This session discussion is about the initial experience under Financial Accounting Standard ... staff, and the work of Interim Actuarial Standards Board. From Record of the Society of Actuaries ...- Authors: Jerry Spigal, John E Stewart, James A Stinchcomb, Dianne Weitzenkamp, David W Dusendschon
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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The GASB's Principles-Driven Pension Standard
The GASB's Principles-Driven Pension Standard This article reviews the proposed new accounting standards ... standards for pensions for governmental plans. From the Pension Section News, October 2011, Issue No. 75 ...- Authors: Paul Angelo, James Rizzo
- Date: Oct 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
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Session 063: Global Pension Accounting: Comparison and Critical Review
Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying ... substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; 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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FASB Discussion Memorandum - An Update
An Update This session from the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on ... on pension accounting issues and the shortcomings of the views from the actuarial perspective. Defined ...- Authors: Barnet N Berin, Dale L Gerboth, Jeffrey Groves, Daniel F McGinn, J Matthew Singleton
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Public Policy