Announcement: SOA releases March 2024 Exam P passing candidate numbers.

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  • Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
    with consistency. Generally, when I speak to a group of accountants, I quote George Bernard Shaw's line ... particular interest. Neutral accounting means to report what is and what happens, as Jack said. If we were ...

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    • Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
  • Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
    plan formula. 8. Information about the employee group. For example, the average age of the active employees ... the employer reports a liability, will the plan report it as an asset? MR. LUCAS: In that sense, we are ...

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    • Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting