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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 post-retirement benefits. Current FASB developments, Funding issues, Assumptions and ...

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    • 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
  • Retiree Health Issues
    Retiree Health Issues This panel will present a discussion of retiree health issues with a special focus on current developments with respect to Financial Accounting Standard FAS 106. From the ...

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    • Authors: Robert J Barry, Ethan Kra, Fred C Lindgren, Dave Bond
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Accounting Standards for Pension and Employee Benefits Around the World
    Accounting Standards for Pension and Employee Benefits Around the World This presentstion is about acccounting standards around the world for retirement plans and postemployment benefits. From ...

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    • Authors: David Healy, Robert Heitzman, Gareth Richard Williams
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Global Perspectives; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Work Of The SFAS No. 106 Implementation Task Force
    Work Of The SFAS No. 106 Implementation Task Force This article summarizes the work of the SFAS No. 106 implementation task force which was formed to consider the needs of practicing actuaries, ...

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    • Authors: Ethan Kra, Jean M Wodarczyk
    • Date: Jun 1993
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Considerations for Discount Rate Selection
    Considerations for Discount Rate Selection This article provides a guide to setting discount rates. Guidance within FAS 106 and FAS 87 is reviewed in light of evolving practice and business ...

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    • Authors: Arthur Conat
    • Date: Jun 2004
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical