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  • Employer's Accounting For Pensions And Other Post-Employment Benefits - Basic Issues
    about our differences was quite helpful. The primary objective the Board identified is to provide information ... reporting system that I described includes three primary financial statements. First there is the statement ...

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    • Authors: Jack Forstadt, John Kieley, Timothy S Lucas, John C Neal, Joel I Rich, Marc M Twinney
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting
  • Pension Plan Principles and Practices
    pension actuaries. In other words, I believe that care must be taken to leave the judgment as to what is ... all this also means that the actuary should take care to abide by the Guides and Opinions which seem to ...

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    • Authors: Thomas P Bleakney, Thomas M Malloy, Robert W McCarty, Daniel F McGinn, Blackburn H Hazlehurst
    • Date: Mar 1975
    • Competency: Leadership>Professional network leverage; Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Qualifications; Actuarial Profession>Standards of practice; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting; Pensions & Retirement>Pension legislation and regulation; Public Policy
  • Employers' Accounting For Pensions And Other Postemployment Benefits-Basic Issues
    define what financial reporting should do. The primary objective is described as providing information ... position displays the sources and uses of cash. The primary financial statements are supplemented by notes ...

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    • Authors: Barbara J Eversberg, Leonard Mactas, Jack Schechter, Betsy Hollowell
    • Date: May 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Relationship Management>Relationships and trust; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting
  • Audit Guide And Accounting For Pension Costs
    Audit Guide And Accounting For Pension Costs This presentation made at the 1975 Spring Cincinnati ... insured benefits and say that it is being taken care of. Secondly, there is the liability for termination ...

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    • Authors: Preston C Bassett, Richard M Kaye, Vincent M Tobin, L SS
    • Date: May 1975
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Pension accounting