Description: This is the Reformatted Actuarial Standard of Practice No. 4: Measuring Pension Obligations. This standard is effective for measurements made as of December 3,1993 or later.

Description: With the recent issuing of SFAS Nos. 87 and 88 in the U.S. and revised Section 3460 of the CICA Handbook in Canada, panelists assess recent pension-accounting experience to date and prospects for the future, from the viewpoints of an actuary, an accountant, and a plan sponsor. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4B.

Description: 1993 SOA Annual Meeting, New York. This session is about the various FASB statements with which the retirement benefit actuary must deal. Emphasis was on current developments. Topics included: 1. What the FASB is all about and what its objectives have been in issuing accounting standards that deal with various employee benefit plans. 2. The practical realities of dealing with clients and some of the problems that exist in dealing with these FASB statements. 3. The utilization and implementation of these FASB statements.

Description: This presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries addresses the following issues: proposed Audit Guide revision of Accounting Principles Board Opinion No.8 Comparability of pension costs on financial statements and Cost Accounting Standards Board proposal for pension cost under government contracts.