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FAS 88- Advanced
encountered in the application of FAS Statement 88 with respect to curtailments, settlements, measurement dates ... requirements, and the recognition of gains and losses. From the Record of the Society of Actuaries Vol.- Authors: John H Grady, Walter J McLaughlin, William Torrie, Leon B Wilneff, Patricia L Wojcik
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Generally Accepted Accounting Principles GAAP Issues
Issues This session from the 1995 SOA Boston Meeting covers recent developments in the U.S. Topics include ... performance measurement and other uses of GAAP financial statements. From the Record of the Society of Actuaries ...- Authors: S Michael McLaughlin, Dennie W Pritchard, David Rogers, Michael Hughes
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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FASB Discussion Memorandum - An Update
from the 1984 SOA Salt Lake City Meeting focuses on the FASB Discussion Memorandum regarding the accounting ... accounting of pension and other post-employment benefits. It includes an update on any FASB action and then ...- Authors: Robert F Drozd, Michael J Gulotta, Paul B W Miller, Craig A Olney, Charles L. Trowbridge
- Date: May 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits
Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits This ... Benefits This panel discussion session examines the accounting and financial reporting for pension plans ...- Authors: Edward H Davis, Marvin Ens, Jack Forstadt, Jules M Cassel
- Date: Oct 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Current Topics in Financial Reporting
Current Topics in Financial Reporting Panelists provide updates on: [1] NAIC activities on ... changes. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3. National Association of Insurance ...- Authors: Charles D Friedstat, Carolyn Goodale, Paul F Kolkman, Anthony John Tokarz, Charlie Flood
- Date: Jun 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
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Managing Pension Surplus or the Lack Thereof
Surplus or the Lack Thereof Presenter discusses some techniques for minimizing and controlling the damage ... surpluses caused by market forces. From the Record of the Society of Actuaries, Vol. 25, No. 2. Accounting ...- Authors: Application Administrator
- Date: Jun 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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United States Employee Benefits - Current Developments
Developments This session from the 1984 SOA Toronto discusses the Deficit Reduction Act of 1984 - DEFRA, FASB proposals ... proposals and the Retirement Equity Act of 1984 - REA. From Record of the Society of Actuaries Vol.- Authors: Gregory Delamarter, F Jay Lingo, Virginia S Olds
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement; Social Insurance>Medicare
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Evolution of Accounting Standards and Current Developments
Evolution of Accounting Standards and Current Developments This 1977 panel discussion examined evolution ... evolution of accounting standards and current developments. Topics discussed included: 1. FASB'S ...- Authors: Henry B Ramsey, Richard S Robertson, Jarvis Farley, Albert A Koch, Reed K Storey
- Date: Oct 1977
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Another World FASB
This session is about the various FASB statements with which the retirement benefit actuary must ... developments. Topics included: 1. What the FASB is all about and what its objectives have been ...- Authors: James T Colburn, Dennis M Polisner, James M Van Valen, Diana J Scott, Kenneth E Dakdduk
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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Postretirement Benefits Other Than Pensions
Postretirement Benefits Other Than Pensions This panel discussion is about portretirement ... portretirement benefits other than pensions. From the Record of the Society of Actuaries Vol. 17, No. 4A. Assumpt ...- Authors: Daniel J McCarthy, Sean T Monaghan, Louise Cirelli O'Brien, Leslie Strassberg, Thomas J Laubenthal
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Retiree medical