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  • FAS 106 - Accounting for OPEBS
    FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment ... inancial Accounting Standards Board=FASB;Health care costs;Inflation;Macroeconomics;Pension accounting;Post-employment ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • Work Of The SFAS No. 106 Implementation Task Force
    Work Of The SFAS No. 106 Implementation Task Force This article summarizes the work of ... Financial Accounting Standards Board=FASB;Health care costs;Post-employment benefits=OPEB=Other post-employment ...

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    • Authors: Ethan Kra, Jean M Wodarczyk
    • Date: Jun 1993
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Understanding the Valuation of Public Pension Liabilities: Expected Cost versus Market Price
    earnings is appropriate in a measurement whose primary purpose is to inform stakeholders about current ... consider the purpose of the mea- surement as a primary factor in selecting a discount rate.” This focus ...

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    • Authors: Paul Angelo
    • Date: Jan 2016
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: In The Public Interest
    • Topics: Economics>Financial economics; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Funding; Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans