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  • FAS 106 - Accounting for OPEBS
    statement. Several companies or some number of major U.S, corporations had to drop out because they weren't ... use traditional pensionassumptionsin terms of mortality typically for the current crowd. There are inputs ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • Another World FASB
    the AICPA that was the majorstandardssetter in the U.S. It had a committee on accounting procedurethat was ... the board the chief accounting rule maker in the U.S. Well, here's another myth that we hear from time ...

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    • 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