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  • Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters
    Financial Accounting Standards No. 87: Recursion Formulas and Other Related Matters This paper presents recursion formulas in relation to FAS 87, Employers Accounting for Pensions. From ...

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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
  • Some Aspects of Statement of Financial Accounting Standards No. 87
    Some Aspects of Statement of Financial Accounting Standards No. 87 This paper focuses on two aspects of SFAS 87. The first is the availability of the discount rate, and its consequences. The ...

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    • Authors: Daniel Dufresne
    • Date: Jan 1993
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Actuarial Research Clearing House
    • Topics: Modeling & Statistical Methods>Stochastic models; Pensions & Retirement>Pension accounting