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Current Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
topic it addressed following the hearings. The most direct way of accomplishing this would be for the Board ... market value. The FASB has initiallyrejected this direct approach, instead main- taining its original inputs ...- Authors: Harper L Garrett, Timothy S Lucas, Thomas M Malloy, Sarah S Plotkin, Serge L. Poire
- Date: Oct 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
move on to smoothing alternatives. There are two primary smoothing techniques permitted under the standards ... corridor for the recognition of gains and losses. Care should be taken in implementing these techniques ...- Authors: Yvon Chamberland, Darrel J Croot, Harper L Garrett, Judith E Latta
- Date: Apr 1986
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension legislation and regulation
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Effects Of The Economic Recovery Tax Act Of 1981
Effects Of The Economic Recovery Tax Act Of 1981 This meeting session, which occurred at the ... most active. Most of the advertising has been in direct communi- cation to current customers. Most likely ...- Authors: Harper L Garrett, Gene A Goldman, Gary A Pines, James B Terry, Clifford R Jones, Jeff R Hart
- Date: Apr 1982
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement; Public Policy