search query: @indexterm Pension funds / total: 253
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| Author: | Carty, J. |
| Title: | Accounting and auditing Accounting for costs Current problems |
| Journal: | Pensions
1987 : SEPT,VOL. 100:1129, p.81-82 |
| Index terms: | ACTUARIAL SCIENCE ACCOUNTING PENSION FUNDS |
| Language: | eng |
| Abstract: | Problems facing actuaries in calculating pension costs and contractual liabilities in balance sheet. The schemes reviewed include pay-as-you-go, terminal funding, balance sheet provision, defined contribution and defined benefit schemes. Two brief tables are given of assets held in pension funds composed of shareholders funds and pension costs compared to annual profit and the 8 main points of the Accounting Standards Committee. |
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