Announcement: SOA releases February 2024 Exam FM passing candidate numbers.

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  • FASB Discussion Memorandum - An Update
    FASB Discussion Memorandum - An Update This session from the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on pension accounting issues and the shortcomings of the views ...

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    • Authors: Barnet N Berin, Dale L Gerboth, Jeffrey Groves, Daniel F McGinn, J Matthew Singleton
    • Date: Apr 1984
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Public Policy
  • The Actuary Vol. 21, No. 8 Financial Accounting Standards No. 87 - A Survey
    The Actuary Vol. 21, No. 8 Financial Accounting Standards No. 87 - A Survey The Statement of Financial Accounting Standards No. 87. Employers’ Accounting for Pensions, became effective in 1987.

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    • Authors: Barnet N Berin
    • Date: Oct 1987
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters
    Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters This paper presents recursion formulas in relation to FAS 87, Employers Accounting for Pensions. From ...

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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