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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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Digest of Discussion at Concurrent Sessions
Digest of Discussion at Concurrent Sessions Digests of following discussions: 1. Mutual life insurance companies - their objectives and operating philosophy 2. State, provincial, and ...- Authors: Society of Actuaries
- Date: Nov 1971
- Competency: External Forces & Industry Knowledge>External forces and business performance; Relationship Management>Staff management and motivation; Strategic Insight and Integration>Effective decision-making; Strategic Insight and Integration>Management partnership; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Actuarial Profession>Management skills; Economics>Behavioral economics; Economics>Financial markets; Enterprise Risk Management>Governance; Finance & Investments>Investment strategy - Finance & Investments; Financial Reporting & Accounting; Health & Disability; Life Insurance>Underwriting - Life Insurance; Pensions & Retirement
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Session 137: Pension Plan Hibernation: Don't Poke the Sleeping Bea
Session 137: Pension Plan Hibernation: Don't Poke the Sleeping Bea Near the end of a pension plan's lifespan, after benefit accruals have ceased and the plan has reached fully funded status, ...- Authors: Brett Dutton, Rene Martel, Hilja Viidemann
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Product development - Life Insurance; Pensions & Retirement; Pensions & Retirement>Defined contribution and 401k plans
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United States Employee Benefits - Current Developments
United States Employee Benefits - Current Developments This session from the 1984 SOA Toronto discusses the Deficit Reduction Act of 1984 - DEFRA, FASB proposals and the Retirement Equity Act of ...- 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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Update on the IRS Audit Program and the Audit Guidelines
Update on the IRS Audit Program and the Audit Guidelines This session will provide an update on the IRS small-plan audit program. Areas to be addressed include: The Tax Court trial scheduled for ...- Authors: Steven R Matthews, James E Turpin, C Frederick Reish
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement