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  • Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical Approach Based on Fisher’s Formula
    Defining a Posteriori Distribution of a Long-Term Rate Structure: A Mixed and Empirical ... MONETARY POLICY INSTRUMENTS (PERCENTAGES) Year / Month Direct Allocation     2022 14.21     03 16.25 02 16.25 ...

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    • Authors: Octavio Nicolas Rojas
    • Date: Feb 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: International News
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retirement risks; Pensions & Retirement>Post retirement risks
  • Employer's Accounting For Pension Plans
    paid. The Board views employee service as the primary feature in terms of earning pension benefits. The ... affected by this notion of "liability" in a fairly direct way. 4. Pension expense is too volatile. 5. Pension ...

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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
  • FAS 87, 88 and 96
    to fall in the income statement. That was the primary focus and whatever happened to the balance sheet ... criterion is that the settlement relieves a plan of primary responsibility for the PBO. That's not a major ...

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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
  • Some Aspects of Statement of Financial Accounting Standards No. 87
    process in order to influence its behaviour. A primary objective for most control systems is to make ... continuity). In this example, however, other more direct methods can be used to show that (ULt) is ergodic ...

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    • Authors: Daniel Dufresne
    • Date: Jan 1993
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Actuarial Research Clearing House
    • Topics: Modeling & Statistical Methods>Stochastic models; Pensions & Retirement>Pension accounting
  • Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters
    Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters This paper ... reflecting changes in yields on long-term bonds or direct placements with insurance companies. Referring ...

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    • Authors: Barnet N Berin, Eric Lofgren, Elias Shiu
    • Date: Oct 1987
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Pension accounting
  • Another World FASB
    Another World FASB 1993 SOA Annual Meeting, New York. This session is about the various FASB statements ... fact, persist because of factors such as health care costs increasing, increasedlongevity, and early ...

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    • Authors: James T Colburn, Dennis M Polisner, James M Van Valen, Diana J Scott, Kenneth E Dakdduk
    • Date: Oct 1993
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting