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  • FAS 106 - Accounting for OPEBS
    have, let's say, 17 years of service. Now, do I think that getting 85% coverage for 17 years of service ... because they agreed with the argument that if you had 17 or 20 years of service at age 55, it wasn't front-loaded ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • FAS Nos. 87 And 88
    FAS Nos. 87 And 88 This session discussion is about the Financial Accounting Standard FAS ... recognize your expense. But to recognize it over 15 or 17 years of expected service, I have a real problem ...

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    • Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
    • Date: Oct 1989
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting