Announcement: SOA congratulates the new ASAs and CERAs for March 2023.

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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