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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
  • Accounting and Financial Reporting for Pension Plans and Other Post-Retirement Benefits
    AND DATES The current proposal identifies the primary objective of plan financial state- ments as providing ... purposes. REQUIR_TS FOR BENEFIT INFORMATION The primary benefit information to be reported would be the ...

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    • Authors: Edward H Davis, Marvin Ens, Jack Forstadt, Jules M Cassel
    • Date: Oct 1979
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]