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Accounting for Pension-Plan Costs on Corporate Financial Statements
Accounting for Pension-Plan Costs on Corporate Financial Statements The purpose of this paper is to set forth the nature of the charges made on the corporate financial statements for the cost of ...- Authors: Preston C Bassett
- Date: Nov 1964
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension accounting
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A Pension Benefit Allocation Using Widget Accounting
A Pension Benefit Allocation Using Widget Accounting This paper solves the pension benefit allocation problem using an extremely simple accounting approach. It presents a simple accounting ...- Authors: Gerald Lee Giesecke
- Date: Jan 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Pension accounting
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A Summary of IFRS Convergence: The Role of Stochastic Mortality Models in the Disclosure of Longevity Risk for Defined Benefit Plans
A Summary of IFRS Convergence: The Role of Stochastic Mortality Models in the Disclosure of Longevity Risk for Defined Benefit Plans Traditional pension mathematics assumes that mortality rates ...- Authors: Siu-Hang Li, Yosuke Fujisawa
- Date: Jan 2010
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Topics: Pensions & Retirement>Pension accounting
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The Impact of Pension Assumptions on Firm Value
The Impact of Pension Assumptions on Firm Value The association between disclosed financial accounting data and firm value is examined, while incorporating the effect of managerial discretion in ...- Authors: STEPHEN BROWN
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting
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A Mathematical Analysis of Financial Accounting Standard No. 88
A Mathematical Analysis of Financial Accounting Standard No. 88 This paper builds on the analysis of Berin and Lofgren of 'Financial Accounting Standard No. 87', with regards to ...- Authors: Keith Sharp
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting
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Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters
Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters This paper presents recursion formulas in relation to FAS 87, Employers Accounting for Pensions. From ...- Authors: Barnet N Berin, Eric Lofgren, Elias Shiu
- Date: Oct 1987
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension accounting
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Digest of Discussion at Concurrent Sessions - 1973 SOA Annual Meeting
Digest of Discussion at Concurrent Sessions - 1973 SOA Annual Meeting 1973 SOA Annual Meeting. This paper provided summaries of several concurrent sessions from the referenced meeting ...- Authors: Society of Actuaries
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Health & Disability>Disability insurance; Health & Disability>Health insurance; Life Insurance; Life Insurance>Group plans - Life Insurance; Pensions & Retirement>Pension accounting
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Some Aspects of Statement of Financial Accounting Standards No. 87
Some Aspects of Statement of Financial Accounting Standards No. 87 This paper focuses on two aspects of SFAS 87. The first is the availability of the discount rate, and its consequences. The ...- Authors: Daniel Dufresne
- Date: Jan 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Modeling & Statistical Methods>Stochastic models; Pensions & Retirement>Pension accounting
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The Salomon Brothers Pension Discount Curve and The Salomon Brothers Pension Liability Index - 1995 Update
The Salomon Brothers Pension Discount Curve and The Salomon Brothers Pension Liability Index - 1995 Update Due to the decline in interest rates in 1993, the SEC staff began focusing on the ...- Authors: Lawrence N Bader
- Date: Jan 1995
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting