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Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries
Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries ... pension standards and discuss how they apply to the work of the practicing actuary. Actuarial Standards B ...- Authors: Edward E Burrows, Heidi Rackley
- Date: Jun 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension accounting
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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 ...- 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
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Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented ... benefits=OPEB=Other post-employment benefits;Retiree medical;Mergers & acquisitions=M&A; 15410 4/1/1982 ...- 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
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FAS 106 - Accounting for OPEBS
FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106 ... benefits=OPEB=Other post-employment benefits;Retiree medical;Data quality; 14644 5/1/1992 12:00:00 AM ...- 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
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Pension Plan Accounting Under Financial Accounting Standard FAS 87
Standard FAS 87 This session discussion is about the initial experience under Financial Accounting Standard ... staff, and the work of Interim Actuarial Standards Board. From Record of the Society of Actuaries ...- Authors: Jerry Spigal, John E Stewart, James A Stinchcomb, Dianne Weitzenkamp, David W Dusendschon
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Accounting For Non-Pension Post-Retirement Benefits
Accounting For Non-Pension Post-Retirement Benefits This discussion reviews accounting for non-pension ... methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4. Financial Accounting ...- Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Financial Accounting Standards Board [FASB] / Canadian Institute of Chartered Accountants [CICA] – Current Topics
Canadian Institute of Chartered Accountants [CICA] – Current Topics With the recent issuing of SFAS Nos. 87 ... 87 and 88 in the U.S. and revised Section 3460 of the CICA Handbook in Canada, panelists assess recent ...- Authors: Bernard R Doyle, J Alex Milburn, Charles Barry H. Watson, Ailey Bailin
- Date: Oct 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Session 063: Global Pension Accounting: Comparison and Critical Review
Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying ... substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting ...- 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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FASB Discussion Memorandum - An Update
An Update This session from the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on ... on pension accounting issues and the shortcomings of the views from the actuarial perspective. Defined ...- Authors: Barnet N Berin, Dale L Gerboth, Jeffrey Groves, Daniel F McGinn, J Matthew Singleton
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Public Policy
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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 ... Houston, presented information related to the philosophy and practice of investment income allocation. Topics ...- 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