1
-
5
of
5
results (0.55 seconds)
Sort By:
-
The GASB's Principles-Driven Pension Standard
The GASB's Principles-Driven Pension Standard This article reviews the proposed ... The GASB's Principles-Driven Pension Standard This article reviews the proposed new accounting standards ...- Authors: Paul Angelo, James Rizzo
- Date: Oct 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
-
Finding A Solution For OPEB In The Private Sector
Accrued Liability (UAL). The ARC is the employer's periodic contribution to the defined benefit OPEB ... and liability values that appear on the employer's financial statements for the purposes of GASB 45.- Authors: Michael Frank
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
-
Texas PRB Guidelines for Actuarial Soundness and Recent GASB Changes
article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas ... public retirement systems (including the system's amortization period), and how these guidelines are ...- Authors: Daniel P Moore
- Date: May 2014
- Competency: Professional Values>Public interest representation
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Pensions & Retirement>Public sector plans
-
A Pension Rosetta Stone: Reconciling Actuarial Science with Pension Accounting with Economic Values
A Pension Rosetta Stone: Reconciling Actuarial Science with Pension Accounting with Economic Values ... those available on risk-free securities (e.g., U.S. Treasury securities in the United States) The ...- Authors: Robert North
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Pensions & Retirement; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Private sector plans; Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management
-
Understanding the Valuation of Public Pension Liabilities: Expected Cost versus Market Price
values pension liabilities in a way that mirrors annuity pricing. This is why MVL measurements that are ... of margins, profit, and other factors, actual annuity pric- es would generally be higher than the theoretical ...- Authors: Paul Angelo
- Date: Jan 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: In The Public Interest
- Topics: Economics>Financial economics; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans