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  • FAS Nos. 87 And 88
    you know, in 1985. Pension accounting is the primary focus of our session. What rm going to deal with ... revocable. 2) It relieves the employer or the plan of primary responsibility for the PBO. 3) It eliminates signifi- ...

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    • Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; 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