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  • Current Financial Accounting Standards Board 'FASB' And Canadian Institute Of Chartered Accountants 'CICA' Activities Related To Pension Plans
    topic it addressed following the hearings. The most direct way of accomplishing this would be for the Board ... market value. The FASB has initiallyrejected this direct approach, instead main- taining its original inputs ...

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    • Authors: Harper L Garrett, Timothy S Lucas, Thomas M Malloy, Sarah S Plotkin, Serge L. Poire
    • Date: Oct 1985
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting
  • Setting the Standards - The Actuarial Standards Board 'ASB' and the Canadian Institute of Actuaries
    6 RECORD, Volume 22 We’ve discussed the primary methods used in selecting economic assumptions ... for an ongoing plan valuation for example. So a primary factor in selecting the investment return is your ...

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    • Authors: Edward E Burrows, Heidi Rackley
    • Date: Jun 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Pension accounting