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  • Selection of Economic Assumptions For Funding and Accounting Valuations
    below the general market. There are also three primary components of salary scale. Again, we have the ... of them, out of the salary assumption. The most direct relationship between the discount rate and the ...

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    • Authors: Carolyn Abelanet Schrader, Margaret M McDaniel, Tamara Shelton
    • Date: Jun 1994
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding
  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    define what financial reporting should do. The primary objective is described as providing information ... position displays the sources and uses of cash. The primary financial statements are supplemented by notes ...

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    • Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting