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Employer's Accounting For Pension Plans
Employer's Accounting For Pension Plans This presentation reviews employers' accounting ... Employer's Accounting For Pension Plans This presentation reviews employers' accounting for ...- Authors: Richard F Fisher, Gaylen N Larson, Timothy S Lucas, Charles F Miller, Gerald I Wilson
- Date: Oct 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based on Fisher’s Formula
Structure: A Mixed and Empirical Approach Based on Fisher’s Formula An article presenting updated results as ... the International Accounting Standards, both the U.S. Financial Accounting Standards Board (FASB) and ...- Authors: Octavio Nicolas Rojas
- Date: Feb 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: International News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks; Pensions & Retirement>Post retirement risks
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Philosophy and Practice of Investment Income Allocation
Allocation This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented information ... products, investment considerations for pension, annuity and life insurance, and regulatory restraints.- Authors: J Jacques Deschenes, James Reiskytl, Kihong Sung, Thomas C Sutton
- Date: May 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Some Aspects of Statement of Financial Accounting Standards No. 87
assets would be random. Other factors (e.g. mortality) are supposed static. Chapter 1 describes the ... information about rates implicit in current prices of annuity contracts that could be used to effect settlement ...- Authors: Daniel Dufresne
- Date: Jan 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Modeling & Statistical Methods>Stochastic models; Pensions & Retirement>Pension accounting
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Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters
for determining this rate include: a current annuity buyout rate, current Pension Benefit Guaranty ... ultimate turnover from (or to) a static turnover table can have a significant effect on the amortization ...- Authors: Barnet N Berin, Eric Lofgren, Elias Shiu
- Date: Oct 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension accounting
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FAS 87, 88 and 96
liability from you for x amount of money, for an annuity in essence. So the FASB got into this concept ... rates? If it's really the rate that's inherent in annuity rates that we would purchase to relieve us of the ...- Authors: Mark A Cavazos, D Gerald Searfoss, Julio H Koch
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: 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