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Session 063: Global Pension Accounting: Comparison and Critical Review
Session 063: Global Pension Accounting: Comparison and Critical Review Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting
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Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements
Letting Financial Economics Drive the Development of Transparent Accounting and Contribution Requirements This paper takes the position that a truly transparent pension accounting expense could ...- Authors: Mark Ruloff
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Philosophy and Practice of Investment Income Allocation
Philosophy and Practice of Investment Income Allocation This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented information related to the philosophy and practice ...- Authors: J Jacques Deschenes, James Reiskytl, Kihong Sung, Thomas C Sutton
- Date: May 1976
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting
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Public Disclosure of Retirement Plans
Public Disclosure of Retirement Plans Disclosure of pension information to employees, stockholders and government has been a major public issue in the United States in recent years with enactment ...- Authors: Application Administrator, Timothy S Lucas, Michael J Mahoney, Thomas D Sunila
- Date: May 1981
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Pensions & Retirement>Pension accounting