Announcement: SOA releases October 2025 ALTAM, ASTAM, FAM, and November 2025 INV 201 Exams passing candidate numbers. SOA congratulates the new ASAs and CERAs for December 2025.

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  • A New Pension Accounting Standard for Multinational Companies

    A New Pension Accounting Standard for Multinational Companies This article describes a new pension accounting standard for multinational companies and compares its provisions to those of the U.S.

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    • Authors: Dennis M Polisner
    • Date: Apr 1998
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Global Perspectives; Pensions & Retirement>Pension accounting
  • Survey of FAS 87 Assumptions

    Survey of FAS 87 Assumptions Results and discussion of a survey of FAS 87 Assumptions employed for non- USA defined benefit plans as of 12/31/1996 Assumptions;Capital markets=Stock market;Defined ...

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    • Authors: FRANCIS ROGER ATKINS
    • Date: Jun 1998
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: International News
    • Topics: Economics>Macroeconomics; Global Perspectives; Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Pension accounting