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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