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A Summary of IFRS Convergence: The Role of Stochastic Mortality Models in the Disclosure of Longevity Risk for Defined Benefit Plans
A Summary of IFRS Convergence: The Role of Stochastic Mortality Models in the Disclosure of ... Accounting Reporting Standards 'IFRSs'. A primary objective of this paper is to propose a number ...- Authors: Siu-Hang Li, Yosuke Fujisawa
- Date: Jan 2010
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Topics: Pensions & Retirement>Pension accounting
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A Pension Benefit Allocation Using Widget Accounting
extended to post-service medical care funding. For post-service medical care, however, the rationale does ... PUCIAS, since the rates of inflation for medical care and salary do not cancel. There is also a question ...- Authors: Gerald Lee Giesecke
- Date: Jan 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Pension accounting
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FAS 106 - Accounting for OPEBS
FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment ... inancial Accounting Standards Board=FASB;Health care costs;Inflation;Macroeconomics;Pension accounting;Post-employment ...- Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
- Date: May 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Work Of The SFAS No. 106 Implementation Task Force
Work Of The SFAS No. 106 Implementation Task Force This article summarizes the work of ... Financial Accounting Standards Board=FASB;Health care costs;Post-employment benefits=OPEB=Other post-employment ...- 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
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Employee Benefit Plans
Employee Benefit Plans This is a discussion about the Opinion No. 8 Bulletin on accounting ... marketing, underwriting and administration of vision care and prescription drug benefits, and the advantages ...- Authors: John C Antliff, Ernest A Arvanitis, James A Attwood, Robert L Barnes, John H Biggs, John M Bragg, William H Burling, John E Champe, Keith H Cooper, William H Crosson, Richard Daskais, J Martin Dickler, William A Dreher, Richard H Hoffman, Shepherd M Holcombe, Marvin L Kornhauser, Theodore J Kowalchuk, A Henry Kunkemueller, John A MacDougall, Robert Charles McQueen, Russell L Millman, Joseph W Moran, Stanley L Olds, Jay C Ripps, Walter Rugland, George B Trotta, William C Wirth, Gilbert E Kerns, John Hanson, Frank L Griffin, John Dyer, Harrison Givens, Blackburn H Hazlehurst, Donald R Anderson, Dorrance C. Bronson, Frederick P Sloat, A Charles Howell, William Kolb White, Harry D Morgan, David G Goddard
- Date: Apr 1967
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance; Pensions & Retirement>Pension accounting
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Digest of Discussion at Concurrent Sessions - 1973 SOA Annual Meeting
insurance protection against the costs of dental care, the rate of growth in number of lives covered ... administration pro- posal makes no provision for dental care. Dental societies and individual dentists are ...- Authors: Society of Actuaries
- Date: Oct 1973
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Health & Disability>Disability insurance; Health & Disability>Health insurance; Life Insurance; Life Insurance>Group plans - Life Insurance; Pensions & Retirement>Pension accounting
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Public Issues Involving Actuaries and Accountants
responsibility to users; and makes the distinction between "direct" and "indirect" users. All of this helps to sharpen ... consult if there was another primary actuary who was the principle or primary consultant of the insurance ...- Authors: Edwin F Boynton, M Stanley Hughey, Jarvis Farley, Frank A. Bruni, Stewart Lyon, Randolph H. Waterfield
- Date: May 1981
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Professional associations; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Pension Plan Accounting Under Financial Accounting Standard FAS 87
other examples of benefits which should be valued care- fully. Excess benefits plans and supplemental ... project the value of assets. The FASB doesn't care how PBO or Accumulated Benefit Obligation (ABO) ...- Authors: Jerry Spigal, John E Stewart, James A Stinchcomb, Dianne Weitzenkamp, David W Dusendschon
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
of plan financial reporting by identifying the primary objective of plan financial statements. FASBREPORTING ... FASBREPORTING FOR PENSION PLANS 721 We decided that the primary objective should be to provide financial information ...- Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
- Date: Jun 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
whether implicit, explicit or combined. This is a direct application of Principle 1. Financial accounting ... decrease in direct pay. If a firm chose to commit more (or less) to benefits without adjusting direct pay, ...- Authors: Jeremy Gold
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting