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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
whether implicit, explicit or combined. This is a direct application of Principle 1. Financial accounting ... decrease in direct pay. If a firm chose to commit more (or less) to benefits without adjusting direct pay, ...- Authors: Jeremy Gold
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: A Re-Evaluation of ASOP 27, Post-Enron - Is It an Adequate Standard of Professionalism?
come at all. The profession needs to address the direct ethical criticisms at the same time that it debates ... paper draws heavily on published material: the primary technique employed is to tell a story and develop ...- Authors: Frank Todisco
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
contributions in excess of the minimum would have a direct impact on asset values, which, in turn, directly ... consecutive years of 20 percent losses. The primary force that should drive employers not to over contribute ...- Authors: Mark Ruloff
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Did Pension Plan Accounting Contribute to a Stock Market Bubble?
return on plan assets. As shown in table 1, the primary cost components of the NPPC are service 7 ... earnings per share in the year just ended, our primary proxy for expected pension earnings. The estimated ...- Authors: Julia Lynn Coronado, Steven A Sharpe
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting