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  • 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 ...

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    • 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
  • Employer's Accounting For Pension Plans
    Employer's Accounting For Pension Plans This presentation reviews employers' ... change in pension benefit obligation ranged from 17% to 8% with the average being about 13% (see Exhibit ...

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    • Authors: Richard F Fisher, Gaylen N Larson, Timothy S Lucas, Charles F Miller, Gerald I Wilson
    • Date: Oct 1983
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting