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Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
move on to smoothing alternatives. There are two primary smoothing techniques permitted under the standards ... corridor for the recognition of gains and losses. Care should be taken in implementing these techniques ...- Authors: Yvon Chamberland, Darrel J Croot, Harper L Garrett, Judith E Latta
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation