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  • Accounting For Non-Pension Post-Retirement Benefits
    CRAIG A, OLNEY. Panelists: DOUGLAS d. CAREY, TIMOTHY S. LUCAS*. Recorder: RONALD L. SEVCIK i. April 19, ... 1:_Dt.z_will follow up _6_th a]_/%actuary' s view ar_ give t_; s<'_m_i.ep_t m.s to dhe size of the ]iabi] ...

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    • Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Accounting Standards for Pension and Employee Benefits Around the World
    Ten years ago, only one country in the world, the U.S., had any meaningful or specific requirements for ... accounting for retirement benefit costs. And in the U.S., that standard was APB Opinion Number 8. It was ...

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    • Authors: David Healy, Robert Heitzman, Gareth Richard Williams
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Global Perspectives; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Retiree Health Issues
    year-end disclosure? A couple. How about where the mortality or turnover rates were changed for the new valuation ... someone asked us to measure the area of the top of a table, we'd take a caliper and measure this side to one ...

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    • Authors: Robert J Barry, Ethan Kra, Fred C Lindgren, Dave Bond
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical