The impact of surplus sharing on the portfolio mix of public sector defined benefit pension plans: a public choice approach.
- Published in:
- Public Choice, 2009, v. 140, n. 1/2, p. 161, doi. 10.1007/s11127-009-9417-z
- By:
- Publication type:
- Article
Works matching DE "PENSION trust accounting"
Results: 59
1
2
FROM THE LIBRARY SHELF: Pension Fund Accounting.
- Published in:
- Journal of Risk & Insurance, 1994, v. 61, n. 2, p. 336
- By:
- Publication type:
- Article
3
Participant-Mix and Management of Qualified Pension Plans.
- Published in:
- Accounting & the Public Interest, 2009, v. 9, p. 100, doi. 10.2308/api.2009.9.1.100
- By:
- Publication type:
- Article
4
Does it pay to delay social security?
- Published in:
- Journal of Pension Economics & Finance, 2014, v. 13, n. 2, p. 121, doi. 10.1017/S1474747213000309
- By:
- Publication type:
- Article
5
How Actuarial Assumptions Affect Defined Benefit Obligations under International Financial Reporting Standards. Evidence from Korea.
- Published in:
- Australian Accounting Review, 2014, v. 24, n. 3, p. 255, doi. 10.1111/auar.12051
- By:
- Publication type:
- Article
6
A simulation comparison of actuarial and contingent claims models for unfunded pension liabilities.
- Published in:
- Quarterly Journal of Business & Economics, 1992, v. 31, n. 2, p. 72
- By:
- Publication type:
- Article
7
FASB'S RULING ON PENSION FUNDS.
- Published in:
- Management Review, 1986, v. 75, n. 5, p. 42
- By:
- Publication type:
- Article
8
Methodical Aspects of Actuarial Mathematics Teaching.
- Published in:
- Astra Salvensis, 2018, p. 847
- By:
- Publication type:
- Article
9
Pension distribution planning and qualified domestic trusts.
- Published in:
- CPA Journal, 1997, v. 67, n. 6, p. 58
- By:
- Publication type:
- Article
10
The Politics of Rule Development: A Case Study of Australian Pension fund Accounting Rule-Making.
- Published in:
- Abacus, 1994, v. 30, n. 2, p. 140, doi. 10.1111/j.1467-6281.1994.tb00347.x
- By:
- Publication type:
- Article
11
Is Your House In Order?
- Published in:
- Financial Executive, 2003, v. 19, n. 3, p. 69
- By:
- Publication type:
- Article
12
Retirement plans abroad: getting them in sync under FAS 87.
- Published in:
- Financial Executive, 1988, v. 4, n. 3, p. 34
- By:
- Publication type:
- Article
13
Uniformity versus Flexibility: Evidence from Pricing of the Pension Obligation.
- Published in:
- Accounting Review, 2007, v. 82, n. 1, p. 107, doi. 10.2308/accr.2007.82.1.107
- By:
- Publication type:
- Article
14
Cost Manipulation Incentives Under Cost Reimbursement: Pension Costs for Defense Contracts.
- Published in:
- Accounting Review, 1992, v. 67, n. 4, p. 691
- By:
- Publication type:
- Article
15
Determinants of Actuarial Cost Method Changes for Pension Accounting and Funding.
- Published in:
- Accounting Review, 1990, v. 65, n. 2, p. 384
- By:
- Publication type:
- Article
16
Alternative Accounting Treatments for Pensions.
- Published in:
- Accounting Review, 1982, v. 57, n. 4, p. 806
- By:
- Publication type:
- Article
17
The evaluation of pension accounting and post employment...
- Published in:
- Atlantic Economic Journal, 1992, v. 20, n. 3, p. 90
- By:
- Publication type:
- Article
18
Pension accounting affects firm's wealth.
- Published in:
- 1991
- By:
- Publication type:
- Abstract
19
Modeling strategies for managing the impact of FAS 87 on pension management.
- Published in:
- 1991
- By:
- Publication type:
- Abstract
20
Valuing Environmental Remediation Liability Transfers.
- Published in:
- Environmental Claims Journal, 2008, v. 20, n. 1, p. 2, doi. 10.1080/10406020701845718
- By:
- Publication type:
- Article
21
Proposed GASB Rules Show Why Only Market Valuation Fully Captures Public Pension Liabilities.
- Published in:
- Financial Analysts Journal, 2011, v. 67, n. 2, p. 18, doi. 10.2469/faj.v67.n2.1
- By:
- Publication type:
- Article
22
"The Pension Problem: On Demographic Time Bombs and Odious Debt": Author Response.
- Published in:
- 2008
- By:
- Publication type:
- Letter
23
"The Pension Problem: On Demographic Time Bombs and Odious Debt": A Comment on the Letter from Dean LeBaron, CFA.
- Published in:
- 2008
- By:
- Publication type:
- Letter
24
Why We Need a Pension Revolution.
- Published in:
- Financial Analysts Journal, 2007, v. 63, n. 1, p. 21, doi. 10.2469/faj.v63.n1.4403
- By:
- Publication type:
- Article
25
Understanding Financial Accounting Standard 87.
- Published in:
- Financial Analysts Journal, 1989, v. 45, n. 1, p. 61, doi. 10.2469/faj.v45.n1.61
- By:
- Publication type:
- Article
26
Pension Funds: Rich or Poor?
- Published in:
- Financial Analysts Journal, 1985, v. 41, n. 2, p. 43, doi. 10.2469/faj.v41.n2.43
- By:
- Publication type:
- Article
27
The FASB's Pension Proposals: Better Information for Analysts.
- Published in:
- 1985
- By:
- Publication type:
- Editorial
28
Discretionary accounting choices: the case of IAS 19 pension accounting.
- Published in:
- Accounting & Business Research, 2018, v. 48, n. 2, p. 139, doi. 10.1080/00014788.2017.1354760
- By:
- Publication type:
- Article
29
Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’?
- Published in:
- Accounting & Business Research, 2017, v. 47, n. 2, p. 123, doi. 10.1080/00014788.2016.1205967
- By:
- Publication type:
- Article
30
Pension accounting and research: a review.
- Published in:
- Accounting & Business Research, 2009, v. 39, n. 3, p. 273, doi. 10.1080/00014788.2009.9663367
- By:
- Publication type:
- Article
31
Actuarial balance sheets as a tool to assess the sustainability of social security pension systems.
- Published in:
- International Social Security Review, 2013, v. 66, n. 2, p. 31, doi. 10.1111/issr.12008
- By:
- Publication type:
- Article
32
The cost and actuarial imbalance of pay-as-you-go systems: the case of Spain.
- Published in:
- Journal of Economic Policy Reform, 2010, v. 13, n. 3, p. 259, doi. 10.1080/17487870.2010.503088
- By:
- Publication type:
- Article
33
A Study of Pension Funding.
- Published in:
- Monthly Labor Review, 1966, v. 89, n. 6, p. 638
- By:
- Publication type:
- Article
34
Optimization of the Actuarial Model of Defined Contribution Pension Plan.
- Published in:
- Discrete Dynamics in Nature & Society, 2014, p. 1, doi. 10.1155/2014/576213
- By:
- Publication type:
- Article
35
Organizational Form and Accounting Choice: Are Nonprofit or For-Profit Managers More Aggressive?
- Published in:
- Accounting Review, 2014, v. 89, n. 5, p. 1867, doi. 10.2308/accr-50796
- By:
- Publication type:
- Article
36
Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting.
- Published in:
- Accounting Review, 2013, v. 88, n. 3, p. 1095, doi. 10.2308/accr-50381
- By:
- Publication type:
- Article
37
Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards.
- Published in:
- Accounting Review, 2013, v. 88, n. 2, p. 395, doi. 10.2308/accr-50320
- By:
- Publication type:
- Article
38
Accounting For Pension Funding.
- Published in:
- Financial Analysts Journal, 1979, v. 35, n. 6, p. 6
- By:
- Publication type:
- Article
39
FASB Proposes Extensive Disclosures for Pension and Postretirement Benefits.
- Published in:
- Journal of Corporate Accounting & Finance (Wiley), 1997, v. 9, n. 1, p. 19, doi. 10.1002/jcaf.3970090104
- By:
- Publication type:
- Article
40
Globalization of the Actuarial Process (Book).
- Published in:
- 1994
- Publication type:
- Abstract
41
The geometric chain-ladder.
- Published in:
- Scandinavian Actuarial Journal, 2015, v. 2015, n. 3, p. 278, doi. 10.1080/03461238.2013.821952
- By:
- Publication type:
- Article
42
Seasonal mortality for fractional ages in short term life insurance.
- Published in:
- Scandinavian Actuarial Journal, 2015, v. 2015, n. 3, p. 266, doi. 10.1080/03461238.2013.819028
- By:
- Publication type:
- Article
43
On a ruin model with both interclaim times and premiums depending on claim sizes.
- Published in:
- Scandinavian Actuarial Journal, 2015, v. 2015, n. 3, p. 245, doi. 10.1080/03461238.2013.811096
- By:
- Publication type:
- Article
44
Ordered random vectors and equality in distribution.
- Published in:
- Scandinavian Actuarial Journal, 2015, v. 2015, n. 3, p. 221, doi. 10.1080/03461238.2013.807470
- By:
- Publication type:
- Article
45
A Pareto scale-inflated outlier model and its Bayesian analysis.
- Published in:
- Scandinavian Actuarial Journal, 2015, v. 2015, n. 3, p. 201, doi. 10.1080/03461238.2013.807469
- By:
- Publication type:
- Article
46
Cobertura y acceso a la garantía de pensión mínima en el sistema de pensiones colombiano.
- Published in:
- Cuadernos de Contabilidad, 2011, v. 12, n. 31, p. 491
- By:
- Publication type:
- Article
47
Factors in Managing Actuarial Assumptions for Pension Fair Value: Implications for IAS 19.
- Published in:
- Review of Pacific Basin Financial Markets & Policies, 2013, v. 16, n. 1, p. -1, doi. 10.1142/S0219091513500021
- By:
- Publication type:
- Article
48
Pension Benefits as an Evidentiary Collateral Source.
- Published in:
- Journal of Legal Economics, 2008, v. 15, n. 1, p. 75
- By:
- Publication type:
- Article
49
An Empirical Analysis of Factors Associated with Changes in Pension-Plan Interest-Rate Assumptions.
- Published in:
- Journal of Accounting, Auditing & Finance, 1996, v. 11, n. 2, p. 305, doi. 10.1177/0148558X9601100208
- By:
- Publication type:
- Article
50
Zur Angemessenheit der Versorgungsabschläge auf Beamtenpensionen bei vorzeitiger Pensionierung.
- Published in:
- German Risk & Insurance Review, 2005, p. 203
- By:
- Publication type:
- Article