Author: Samuel David Levenson
Publisher:
ISBN:
Category :
Languages : en
Pages : 194
Book Description
Problems of Accounting for Industrial Pension Plans
Author: Samuel David Levenson
Publisher:
ISBN:
Category :
Languages : en
Pages : 194
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 194
Book Description
An Evaluation of Some of the Accounting Problems Arising from the Industrial Pension Plans
Author: Eugene Joseph Shuchart
Publisher:
ISBN:
Category :
Languages : en
Pages : 158
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 158
Book Description
Accounting for Pensions by Employers
Author: Terry J. Mortimer
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 16
Book Description
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 16
Book Description
Pension Finance
Author: M. Barton Waring
Publisher: John Wiley & Sons
ISBN: 1118106369
Category : Business & Economics
Languages : en
Pages : 336
Book Description
Pension plans around the world are in a state of crisis. U.S. plans alone are facing a total accrued liability funding deficit of almost $4 trillion (of the same order of magnitude as the federal debt), a potential financial catastrophe that ranks among the largest ever seen. It has become clear that many government, corporate, and multi-employer pension sponsors will not be able to cope with this crippling debt and may default on promised benefits. And many of those sponsors that might be able to cope are exasperated by continuous, ongoing negative surprises-large unexpected deficits and higher-than-expected required contributions and pension expense-and are choosing to terminate their plans. But it need not be so. Pension Finance: Putting the Risks and Costs of Defined Benefit Plans Back under Your Control walks the reader through the conventional actuarial and accounting approaches to financing pension benefits and investing plan assets, showing that the problems described happen as a natural consequence of the dated methods still in use. It shows in detail how modern methods based on market value will easily minimize these risks: Pension plans can in fact be comfortable for employers to sponsor and safe for employees to contribute todepend on for their retirement needs. This book is must-read for defined benefit pension plan sponsors and employee representatives, plan executives, board members, accountants, fund managers, consultants, and regulators., Research sponsored by the CFA Institute, this book demystifies pension finance, previously accessible only to actuaries. It teaches the topic in lay terms by drawing complete analogies to ordinary transactions such as paying off a mortgage or saving for college. Armed with this book, anyone comfortable with finance and investments in any other context can be comfortable with pension finance and pension investment policy. And further armed with a handheld financial calculator, any layperson can quickly estimate the contributions needed to keep a given plan comfortably solvent, giving them a powerful tool for oversight.
Publisher: John Wiley & Sons
ISBN: 1118106369
Category : Business & Economics
Languages : en
Pages : 336
Book Description
Pension plans around the world are in a state of crisis. U.S. plans alone are facing a total accrued liability funding deficit of almost $4 trillion (of the same order of magnitude as the federal debt), a potential financial catastrophe that ranks among the largest ever seen. It has become clear that many government, corporate, and multi-employer pension sponsors will not be able to cope with this crippling debt and may default on promised benefits. And many of those sponsors that might be able to cope are exasperated by continuous, ongoing negative surprises-large unexpected deficits and higher-than-expected required contributions and pension expense-and are choosing to terminate their plans. But it need not be so. Pension Finance: Putting the Risks and Costs of Defined Benefit Plans Back under Your Control walks the reader through the conventional actuarial and accounting approaches to financing pension benefits and investing plan assets, showing that the problems described happen as a natural consequence of the dated methods still in use. It shows in detail how modern methods based on market value will easily minimize these risks: Pension plans can in fact be comfortable for employers to sponsor and safe for employees to contribute todepend on for their retirement needs. This book is must-read for defined benefit pension plan sponsors and employee representatives, plan executives, board members, accountants, fund managers, consultants, and regulators., Research sponsored by the CFA Institute, this book demystifies pension finance, previously accessible only to actuaries. It teaches the topic in lay terms by drawing complete analogies to ordinary transactions such as paying off a mortgage or saving for college. Armed with this book, anyone comfortable with finance and investments in any other context can be comfortable with pension finance and pension investment policy. And further armed with a handheld financial calculator, any layperson can quickly estimate the contributions needed to keep a given plan comfortably solvent, giving them a powerful tool for oversight.
The Accounting Aspects of Industrial Pension Plans
Author: Paul E. Fertig
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 564
Book Description
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 564
Book Description
Accounting for costs of industrial pension plans
Author: Harris Lee Keller
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 256
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 256
Book Description
An Analysis of Issues Related to Employers' Accounting for Pensions and Other Postemployment Benefits
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 240
Book Description
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 240
Book Description
A Critical Analysis of Industrial Pension Systems
Author: Luther Conant
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages : 288
Book Description
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages : 288
Book Description
Accounting for an Industrial Pension Plan
Author: William Petrych
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages : 144
Book Description
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages : 144
Book Description
Accounting for an Industrial Pension Plan
Author: John W. Dixon
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description