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  • FASB Discussion Memorandum - An Update
    FASB Discussion Memorandum - An Update This session from the 1984 SOA Atlanta Meeting is about ... the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on pension accounting issues and ...

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    • 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
  • Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters
    for determining this rate include: a current annuity buyout rate, current Pension Benefit Guaranty ... ultimate turnover from (or to) a static turnover table can have a significant effect on the amortization ...

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    • 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
  • The Actuary Vol. 21, No. 8 Financial Accounting Standards No. 87 - A Survey
    Standards No. 87 -A Survey* by Barnet N. Berin s tatement of Financial Accounting Standards No. 87 ... for determining this rate include a current annuity buyout rate. current PBGC rates, a long-term bond ...

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    • Authors: Barnet N Berin
    • Date: Oct 1987
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy