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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues This panel ... discussion on developments related to employer's accounting for pensions and other post-employment ...- Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
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Survey of FAS 87 Assumptions
effectively price inflation dropped 3% to 6.6%, its non-U.S.-defined benefit plans as unchanged from the previous ... dollar continued its assault on the yen. U.S. (and a few non-U.S.) corporations 1.5% and is expected to ...- Authors: FRANCIS ROGER ATKINS
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: International News
- Topics: Economics>Macroeconomics; Global Perspectives; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
recognized; the likely liability candidates, using U.S. nomenclature, are the vested benefit obligation ... version of VBO-based recognition, but independent of U.S. accounting standards), which is based on the explicit ...- Authors: Jeremy Gold
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
pension plan financial information is shown in Table 1. Table 1 Company Values and Stock Price Year ... (Unfunded PBO) Unrecognized Unfunded PBO 2000 $1,000,000 $1,000,000 $0 $0 2001 950,000 1,000 ...- Authors: Mark Ruloff
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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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 ...- 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
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Considerations for Discount Rate Selection
the “…rates implicit in the current prices of annuity contracts that could be used to effect the settlement ... it was possible to get informa- tion regarding annuity quotes, it wasn’t very easy. Fortunately another ...- Authors: Arthur Conat
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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New Canadian Accounting Rules for Employee Benefits
New Canadian Accounting Rules for Employee Benefits Overview of the newly released final ... version of the Canadian Accounting Standards Board's Section 3462, Employee Future Benefits, and its effect ...- Authors: Catherine Anne Robertson
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation
- Publication Name: International News
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
POST-EMPLOYMENT BENEFITS--ADDITIONAL ISSUES Moderamr: JOHN S. AGATSTON. Pane_: MARVIN H. GREEN_ MICHAELH. KAPLAN ... Treatment of Other Post-Retirement Benefits MR. JOHN S. AGATSTON: Welcome to our panel discussion on employer's ...- Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues This ... Springs, led a discussion related to employer's accounting for pensions and other post-employment ...- Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
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Public Issues Involving Actuaries and Accountants
Public Issues Involving Actuaries and Accountants This 1981 session concerned public issues ... is an unlimited medical claim either under Wozke_'s Compensation or under some of the PIP claims in Michigan ...- Authors: Edwin F Boynton, M Stanley Hughey, Jarvis Farley, Frank A. Bruni, Stewart Lyon, Randolph H. Waterfield
- Date: May 1981
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional associations; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting