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Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
participants, to investors and creditors of the employer(s), and to those responsible for funding the plan, among ... selection of certain assumptions (for example, mortality rates) appropriate for the participant group because ...- Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
- Date: Jun 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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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 ...- 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
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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
result was Accounting Principles Board Opinion No. S, issued in 1966, which states that if a company has ... retirement; death benefits; disability benefits; mortality rates; and automatic cost of living adjustments ...- Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting