Description: This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for pension accounting and mergers and acquisitions, including requirements for fiscal years beginning after December 15, 1988. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting standards (US GAAP and IFRS), review recent developments and address whether or not the current standards adequately serve stakeholders such as plan participants, investors, management and regulators.

Description: Proposals and ideas are discussed with regard to pension accounting standards. From the Record of the Society of Actuaries, Vol. 30, No. 3.

Description: This discussion reviews accounting for non-pension post-retirement benefits. Current FASB developments, Funding issues, Assumptions and methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: Presented at October 1985 Annual Meeting. Discusses recent or expected FASB and CICA rulings affecting pension plan sponsors.

Description: 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 Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: With the recent issuing of SFAS Nos. 87 and 88 in the U.S. and revised Section 3460 of the CICA Handbook in Canada, panelists assess recent pension-accounting experience to date and prospects for the future, from the viewpoints of an actuary, an accountant, and a plan sponsor. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4B.

Description: This is a teaching session focusing on ERISA tax forms.

Description: This session discussion is about the initial experience under Financial Accounting Standard 87, how have plan sponsors reacted, what assumptions are being used, further guidance from Financial Accounting Standards Board staff, and the work of Interim Actuarial Standards Board. From Record of the Society of Actuaries Vol. 12, No. 4A.

Description: This presentstion is about acccounting standards around the world for retirement plans and postemployment benefits. From the Record of the Society of Actuaries Vol. 19, No. 4B.