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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 ...

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    • 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
  • Pension Plan Principles and Practices
    pension actuaries. In other words, I believe that care must be taken to leave the judgment as to what is ... all this also means that the actuary should take care to abide by the Guides and Opinions which seem to ...

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    • Authors: Thomas P Bleakney, Thomas M Malloy, Robert W McCarty, Daniel F McGinn, Blackburn H Hazlehurst
    • Date: Mar 1975
    • Competency: Leadership>Professional network leverage; Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy