1
-
10
of
12
results (0.6 seconds)
Sort By:
-
Session 063: Global Pension Accounting: Comparison and Critical Review
Session 063: Global Pension Accounting: Comparison and Critical Review Pension accounting standards ... global pension accounting standards (US GAAP and IFRS), review recent developments and address whether ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting
-
Session 177: Late-Breaking Developments
Strict funding requirements for legacy benefits 17 Applications to Suspend Benefits under MPRA Recent ... Workers Local 17 Cleveland, OH 2,000 S 12/23/15 Withdrawn N/A 7/29/16 Approved 1/27/17 3 Teamsters ...- Authors: Tammy Dixon, Mitchell Serota, Brienne Wyllie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
-
A Brave New World: Accounting Standards
Accounting Standards Board who created the U.K. FRS 17 that I think Jeremy will talk about. So you know ... value. So, again, you think about that with the FRS 17 and it's just a trend. It's just a path that we're ...- Authors: Jeremy Gold, Michael Peskin, Trevor Harris
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
-
A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work?
return in 2002, and in the following year we had a 17 percent return, so the financing contribution is ... standard, which is Financial Reporting Standard (FRS) 17, the U.K. standard. To some extent you could ...- Authors: Gerard Mingione, Mark Ruloff, Bruce Cadenhead, Kevin Shand
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
-
ERISA Tax Forms
Actuaries are individuals. ERISA TAX FORMS 497 Item 17 contains information about all the employees of an ... statutory exclusions are subtracted leaving Item 17(c), which is the total number not excluded by statute ...- 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
-
FAS 106 - Accounting for OPEBS
have, let's say, 17 years of service. Now, do I think that getting 85% coverage for 17 years of service ... because they agreed with the argument that if you had 17 or 20 years of service at age 55, it wasn't front-loaded ...- Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
-
Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries
and the principal owner is earning over the 401(a) 17 limit. Is that a 0% salary scale assumption or is ... liability lies in one person earning over the 401(a)17 limit. You may have one other employee who has a ...- Authors: Edward E Burrows, Heidi Rackley
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension accounting
-
FAS 87, 88 and 96
247 56 1,249 0.84168 15/16 986 57 1,410 0.77218 15/17 961 58 1,589 0.70843 15/18 938 59 1,790 0.64993 ... $ 0 56 1,249 0.91743 1/16 72 57 1,410 0.84168 1/17 70 58 1,589 0.77218 1/18 68 59 1,790 0.70843 1/19 ...- 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
-
Pension Accounting Standards In North America
Pension Accounting Standards In North America This session discussion is about review of experience ... It had a net income item for the year of about $17 million, which increased earnings per share $0.92 ...- 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
-
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 ...- 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