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Employer's Accounting For Pension Plans
paid. The Board views employee service as the primary feature in terms of earning pension benefits. The ... affected by this notion of "liability" in a fairly direct way. 4. Pension expense is too volatile. 5. Pension ...- Authors: Richard F Fisher, Gaylen N Larson, Timothy S Lucas, Charles F Miller, Gerald I Wilson
- Date: Oct 1983
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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FAS 87, 88 and 96
to fall in the income statement. That was the primary focus and whatever happened to the balance sheet ... criterion is that the settlement relieves a plan of primary responsibility for the PBO. That's not a major ...- Authors: Mark A Cavazos, D Gerald Searfoss, Julio H Koch
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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Another World FASB
Another World FASB 1993 SOA Annual Meeting, New York. This session is about the various FASB statements ... fact, persist because of factors such as health care costs increasing, increasedlongevity, and early ...- Authors: James T Colburn, Dennis M Polisner, James M Van Valen, Diana J Scott, Kenneth E Dakdduk
- Date: Oct 1993
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting