Perceptions of Pension Liabilitiesresources in financial statements should be of primary relevance to (a) investors (b) creditors and (c) ... such pension obligation should be correlated with direct compensation cost, using an actuarial present-value ...
Description: The authors discuss perceptions by actuaries, investors, regulators and accountants of the various reported pension plan liabilities. Comments included focus on how current disclosures are interpreted and how liabilities might better be determined.Hide
- Authors: David A Daniels, Charles L. Trowbridge, David Landsittel, Ernest Ten Eycek, Patrick Regan
- Date: Apr 1978
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting