Description: This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for pension accounting and mergers and acquisitions, including requirements for fiscal years beginning after December 15, 1988. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This article describes a new pension accounting standard for multinational companies and compares its provisions to those of the U.S. accounting standards. From Pension Section News, April 1998, Issue No. 36.

Description: Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting standards (US GAAP and IFRS), review recent developments and address whether or not the current standards adequately serve stakeholders such as plan participants, investors, management and regulators.

Description: Proposals and ideas are discussed with regard to pension accounting standards. From the Record of the Society of Actuaries, Vol. 30, No. 3.

Description: Results and discussion of a survey of FAS 87 Assumptions employed for non- USA defined benefit plans as of 12/31/1996

Description: This discussion reviews accounting for non-pension post-retirement benefits. Current FASB developments, Funding issues, Assumptions and methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: Presented at October 1985 Annual Meeting. Discusses recent or expected FASB and CICA rulings affecting pension plan sponsors.

Description: This web page contains a link to an Excel table, provided by the SOA Pension Section, with the month-end Moody's Long-Term Corporate Bond Yields - AA Bond Ratings - from January 1986 through June 2011. The Pension Section stopped updating the table after June 30, 2011.

Description: An update on the Capital Market Assumptions used for asset allocation maybe useful to actuaries given the parallels with the assumptions an actuary uses to measure plan obligations.

Description: This panel will present a discussion of retiree health issues with a special focus on current developments with respect to Financial Accounting Standard FAS 106. From the Record of the Society of Actuaries, Vol. 21, No. 4b.