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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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Description: The Statement of Financial Accounting Standards No. 87. Employers’ Accounting for Pensions, became effective in 1987. This is an accounting/actuarial standard with significant income statement and balance sheet implications. This article discuses the results of a survey of selected affected companies regarding the impact of this standard.
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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

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