Description: With the recent issuing of SFAS Nos. 87 and 88 in the U.S. and revised Section 3460 of the CICA Handbook in Canada, panelists assess recent pension-accounting experience to date and prospects for the future, from the viewpoints of an actuary, an accountant, and a plan sponsor. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4B.

Description: This is a teaching session focusing on ERISA tax forms.

Description: This session discussion is about review of experience under new pension accounting standards in the United States and in Canada i.e., FASB No. 87 and 88, CICA. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This session at the SOA 2004 Annual Meeting looks at the future of accounting for pension plans including current standards of practice, global standards, and rules-based approaches versus principle-driven.

Description: Proposals and ideas are discussed with regard to pension accounting standards. From the Record of the Society of Actuaries, Vol. 30, No. 3.

Description: This session from the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on pension accounting issues and the shortcomings of the views from the actuarial perspective.

Description: This session discussion is about the initial experience under Financial Accounting Standard 87, how have plan sponsors reacted, what assumptions are being used, further guidance from Financial Accounting Standards Board staff, and the work of Interim Actuarial Standards Board. From Record of the Society of Actuaries Vol. 12, No. 4A.

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues related to Financial Accounting Standards Board FASB disclosure, accounting and reporting for pension plans. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: The authors discuss perceptions by actuaries, investors, regulators and accountants of the various reported pension plan liabilities. Comments included focus on how current disclosures are interpreted and how liabilities might better be determined.

Description: Disclosure of pension information to employees, stockholders and government has been a major public issue in the United States in recent years with enactment of the disclosure and reporting provisions of the Employee Retirement Income Security Act and, more recently, publication of the new accounting and disclosure requirements of the Financial Accounting Standards Board. This 1981 discussion session focuses on public disclosure of retirement plans in the United States and lessons that can be learned from experience with Canadian disclosure and reporting requirements.