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  • Accounting for Pension-Plan Costs on Corporate Financial Statements
    the proxy state- ments. Rule 3-19 of Regulation S-X has the following statement: (e) Pension and retirement ... of a progressive mor- tality table instead of a static mortality table. However, it is likely that the ...

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    • Authors: Preston C Bassett
    • Date: Nov 1964
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Pension accounting
  • Audit Guide And Accounting For Pension Costs
    the accounting profession in both Canada and the U.S. has, in the past, been largely focused on the development ... in a research bulletin developed in the early 1960's by the Research Committee of the CICA at about the ...

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    • Authors: Preston C Bassett, Richard M Kaye, Vincent M Tobin, L SS
    • Date: May 1975
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting