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  • Postretirement Benefits Other than Pensions
    Standard -- Data considerations -- Assumptions Health care costs trend rate Discount rate Other -- Anticipating ... descriptions, assumed discount rate, assumed health care trend rate, and the effect of changes in the trend ...

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    • Authors: Leon F Joyner, Martin Levenson, Stephen A Meskin, Wayne S Upton
    • Date: Oct 1990
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting
  • The Future of Financial Reporting
    The Future of Financial Reporting This article looks at the areas that affect financial reporting ... record liabilities like post- retirement health care and slow to record the value cre- ated in a modem ...

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    • Authors: Wayne S Upton
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge
    • Topics: Financial Reporting & Accounting
  • Financial Reporting Update
    Financial Reporting Update 1993 SOA Annual Meeting, New York. This session covered the ... but Glen has asked for a general overview. The primary financial regulation is done by the federal government ...

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    • Authors: Glen Gammill, Michael Kavanagh, Raymond Ted Schlude, Wayne S Upton, William C Freda
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting