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Session 177: Late-Breaking Developments
Session 177: Late-Breaking Developments The presenters will ... provide an update on recent developments impacting U.S. retirement plans, such as regulatory guidance, new ...- Authors: Tammy Dixon, Mitchell Serota, Brienne Wyllie
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation
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Does Process Really Matter In Limited-Scope Projects?
the request seemed fairly straightforward. All the U.S. and international accounting standards published ... the employer takes a risk of any kind, be it mortality, investment or other risk, that plan is a defined ...- Authors: David E Weissner
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting
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A New Pension Accounting Standard for Multinational Companies
A New Pension Accounting Standard for Multinational Companies This article describes a new ... companies and compares its provisions to those of the U.S. accounting standards. From Pension Section News ...- Authors: Dennis M Polisner
- Date: Apr 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Global Perspectives; Pensions & Retirement>Pension accounting
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Financial Accounting Standards Board [FASB] / Canadian Institute of Chartered Accountants [CICA] – Current Topics
Financial Accounting Standards Board [FASB] / Canadian Institute of Chartered Accountants [CICA] ... the recent issuing of SFAS Nos. 87 and 88 in the U.S. and revised Section 3460 of the CICA Handbook in ...- Authors: Bernard R Doyle, J Alex Milburn, Charles Barry H. Watson, Ailey Bailin
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Moody's Long-Term Corporate Bond Yield - AA Bond Rating
Moody's Long-Term Corporate Bond Yield - AA Bond Rating This web page contains a link to an Excel ... Excel table, provided by the SOA Pension Section, with the month-end Moody's Long-Term Corporate Bond ...- Authors: Society of Actuaries
- Date: Jan 2011
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting
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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
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Pension Accounting & Personal Saving
2001, before bouncing back to 3.9 percent in 2002 (U.S. Department of Commerce, 2003). There is considerable ... doubled between 1988 and 2000, rising from 0.8 percent to 1.7 percent in 2000 (Perozek and Reinsdorf, ...- Authors: Annamaria Lusardi, Jonathan Skinner, Steven Venti
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Risks & Rewards
- Topics: Economics>Macroeconomics; Pensions & Retirement>Pension accounting
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ERISA Tax Forms
appropriate regulations for these types of accounts. Table 1 shows a summary of the items that might be included ... receivable employer contribution. Section B of Table 1 shows the cash statement for the master trust ...- Authors: Gregg L Skalinder
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting
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Pension Accounting Standards In North America
MICHAEL L. BOLLIN DARRYL E. LEACH Recorder: HARRY S. SO0 o Review of experience under new pension accounting ... This culminated in the issuance of FAS 87 in the U.S. The purported purposes as listed in the introduction ...- Authors: Michael Bollin, Darryl Leach, Martin J Zigler, Harry Soo
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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The Impact of Pension Assumptions on Firm Value
The Impact of Pension Assumptions on Firm Value The association between disclosed financial ... those data. Assumptions used to compute a firm's pension liability are addressed. These findings suggest ...- Authors: STEPHEN BROWN
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting