1
-
2
of
2
results (0.59 seconds)
Sort By:
-
FAS 87, 88 and 96
liability from you for x amount of money, for an annuity in essence. So the FASB got into this concept ... rates? If it's really the rate that's inherent in annuity rates that we would purchase to relieve us of the ...- 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
-
FAS Nos. 87 And 88
really be one of two things -- it could be an annuity rate or it could be a rate of return on long-term ... a total transfer of risk by going the straight annuity route. Again the gain recognition takes place at ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting