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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Reporting of Defined Benefit Cost in the Sponsor's Books in an Unregulated Setting - Australia Compared to the United States and the United Kingdom
amended in 1992 (ASB 1988) and recently replaced by FRS 17 "Retirement Benefits," issued in November 2000 (ASB ... volatility in the sponsor's profit and loss. FRS 17 in the United Kingdom does not permit the corridor ...- Authors: Isabel Gordon
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Global Perspectives; Pensions & Retirement>Pension finance
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Financial Economics and Actuarial Practice
For example, Exley (2002) in commentary about FRS 17, a U.K. accounting requirement that mandates DB ... higher default risk has a higher yield. 17 In contrast, imagine a holder of a liability that ...- Authors: Tony Day
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Global Perspectives; Pensions & Retirement>Pension finance
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Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities
Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities This presentation is an ... have a Credit Spreads, Asset Return Assumptions. 17 separate mind of its own and its own morality ...- Authors: Sam Gutterman, Burton Jay, Larry Rubin, Hubert B Mueller
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Embedded Value/Fair Value - Different Approaches, Same Goal
Embedded Value/Fair Value - Different Approaches, Same Goal Presented at May 2002 Spring Meeting. Discusses ... Value/Fair Value – Different Approaches, Same Goal 17 Table 8 11 IBV Vs. DISCOUNTED DISTRIBUTABLE ...- Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives