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  • A Mathematical Analysis of Financial Accounting Standard No. 88
    paper will be useful for actuaries working with U.S. pension plans and will be an aid in understanding ... example is the purchasing of nonparticipating annuity contracts to cover vested benefits. The settlement ...

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    • Authors: Keith Sharp
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting