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  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, ... plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements ...

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    • Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
  • Employers' Accounting For Pensions And Other Post-Employment Benefits - Additional Issues
    discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned ... other post-employment benefits. The panel considered the following issues: 1. Disclosure ...

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    • Authors: John S Agatston, James A Beirne, Benjamin E Feller, Jeremy Gold, Marvin H Greene, Michael H Kaplan, Timothy S Lucas, Michael Mudry, Howard Rog, William J Schreiner
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
    Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic ... This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented ...

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    • Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
  • Public Issues Involving Actuaries and Accountants
    Public Issues Involving Actuaries and Accountants This 1981 session concerned public issues that involve ... independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2. Financial Accounting ...

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    • Authors: Edwin F Boynton, M Stanley Hughey, Jarvis Farley, Frank A. Bruni, Stewart Lyon, Randolph H. Waterfield
    • Date: May 1981
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Professional associations; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
    Pension Plans This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered issues ... and reporting for pension plans. From Record of Society of Actuaries, Vol. 6, No. 3. Accounting standards;Financial ...

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    • Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
    • Date: Jun 1980
    • 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]; Pensions & Retirement>Pension accounting
  • FAS 106 - Accounting for OPEBS
    FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106 ... ncial Accounting Standards Board=FASB;Health care costs;Inflation;Macroeconomics;Pension accounting;Post-employment ...

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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
    Nos. 87 And 88 This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for ... beginning after December 15, 1988. From Record of the Society of Actuaries Vol. 15, No. 3A. Discount rates=Interest ...

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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