Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • FAS Nos. 87 And 88
    FAS Nos. 87 And 88 This session discussion is about the Financial Accounting Standard FAS ... recognize your expense. But to recognize it over 15 or 17 years of expected service, I have a real problem ...

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    • Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting