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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 ...

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    • 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
  • 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]