1 - 2 of 2 results (0.53 seconds)
Sort By:
  • Considerations for Discount Rate Selection
    the “…rates implicit in the current prices of annuity contracts that could be used to effect the settlement ... it was possible to get informa- tion regarding annuity quotes, it wasn’t very easy. Fortunately another ...

    View Description

    • Authors: Arthur Conat
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Section 404 Is Not Only About Deductibility Anymore.
    by passing the Sarbanes-Oxley Act of 2002 (S-O Act). The S-O Act placed new controls on the devel- opment ... strengthens the nation’s domestic financial market. The S-O Act emphasizes the need for the auditing firm to ...

    View Description

    • Authors: Arthur Conat
    • Date: Sep 2004
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Financial Reporting & Accounting