International Association of Consulting Actuaries

7th Conference
Vienna, Austria
June 10 - 14, 1980

 

Table of Contents

National Reports

Australia
Canada
Germany
Israel
Kenya
The Netherlands
New Zealand
Norway
South Africa
Southern Rhodesia/Zimbabwe
Switzerland
Trinidad and Tobago
United Kingdom
United States

Papers on Accounting for Pension Plan Costs

Financial Reporting and Disclosure by Employers for Pension Plans in the United States
by Douglas C. Borton (USA)

Accounting for Pension Costs
by Howard Gracey (UK)

Pensions Accounting - A Review of the U.K. Situation
by Michael J. Jones (UK)

Accounting for Retirement Benefit Plan Costs - The Search for a Standard
by Ray Palmer (Australia)

Papers on Other Topics

Taxation of Life Insurance Companies and Policyholders in New Zealand
by Peter L. Durbin (New Zealand)

Integration in New Zealand
by John Elliott (New Zealand)

Disability Retirement Costs - U.S.A.
by Paul H. Jackson (USA)