Announcement: SOA congratulates the new FSAs, ASAs and CERAs for July 2021.

1 - 2 of 2 results (0.41 seconds)
Sort By:
  • 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 ...

    View Description

    • 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
  • Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
    DISCUSSION--CONCURRENT SESSIONS of the FASB, the primary purpose of a plan's financial statement is to enable ... prepare a financial statement for his business. Its primary purpose is to enable current and potential creditors ...

    View Description

    • Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
    • Date: May 1980
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting