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Author :
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.:/5 (896 download)
Download or read book Pension Scheme Accounts written by and published by . This book was released on 1982 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Shona Harvie
Publisher : Bloomsbury Professional
ISBN 13 : 9781526508973
Total Pages : 352 pages
Book Rating : 4.5/5 (89 download)
Download or read book Practical Pension Scheme Accounting written by Shona Harvie and published by Bloomsbury Professional. This book was released on 2018-11-29 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pension scheme accounts are prepared following the guidance laid out in the Pensions Statement of Recommended Practice (SORP) issued by the Pensions Research Advisory Group (PRAG). A revised version of the SORP was issued in 2018 in line with recent revisions to FRS 102 and other minor regulatory updates. The revised SORP is applicable for periods beginning 1 January 2019, and the new edition of this title reflects these changes. Starting from the trial balance, the book explains what information is needed to prepare the Financial Statements and how to go about compiling the Annual Report. Written in a user friendly style,it provides practical guidance on the requirements introduced by the SORP, providing examples and options on the approach to the requirements, ranging from the minimum disclosures, to additional disclosures that could be considered in relation to the investment risk and investment hierarchy disclosures. The revised commentary reflects a number of changes to the SORP including: - The fair value hierarchy disclosure has been amended. - Clarification that the 5% concentration disclosure includes investment holdings in pooled investment vehicles - Full comparatives are required for all figures within the financial statements, unless stated otherwise Disclosures are required where there are significant benefits pending at the year-end Clarification for the position with regard to the requirements for small schemes. It was felt that differing requirements for small and large schemes would be discriminatory against small scheme members, consequently the SORP does not include any exemptions for small schemes as allowed under FRS 102.
Author : Amyas Mascarenhas
Publisher : Butterworth-Heinemann
ISBN 13 : 9780406003485
Total Pages : 322 pages
Book Rating : 4.0/5 (34 download)
Download or read book Accounts and Audit of Pension Schemes written by Amyas Mascarenhas and published by Butterworth-Heinemann. This book was released on 1993 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Charles Mozley
Publisher : Financial Times/Prentice Hall
ISBN 13 : 9780863491153
Total Pages : 121 pages
Book Rating : 4.4/5 (911 download)
Download or read book Pension Scheme Accounts written by Charles Mozley and published by Financial Times/Prentice Hall. This book was released on 1987-02-01 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Richard Hinz
Publisher : World Bank Publications
ISBN 13 : 0821381601
Total Pages : 300 pages
Book Rating : 4.8/5 (213 download)
Download or read book Evaluating the Financial Performance of Pension Funds written by Richard Hinz and published by World Bank Publications. This book was released on 2010-01-14 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Countries around the world are increasingly relying on individual pension savings accounts to provide income in old age for their citizens. Although these funds have now been in place for several decades, their performance is usually measured using methods that are not meaningful in relation to this long-term objective. The recent global financial crisis has highlighted the need to develop better performance evaluation methods that are consistent with the retirement income objective of pension funds. Compiling research derived from a partnership among the World Bank, the Organisation for Economic Co-operation and Development (OECD), and three private partners, 'Evaluating the Financial Performance of Pension Funds' discusses the theoretical basis and key implementation issues related to the design of performance benchmarks based on life-cycle savings and investment principles. The book begins with an evaluation of the financial performance of funded pension systems using the standard mean variance framework. It then provides a discussion of the limitations inherent to applying these methods to pension funds and outlines the many other issues that should be addressed in developing more useful and meaningful performance measures through the formulation of pension-specific benchmark portfolios. Practical implementation issues are addressed through empirical examples of how such benchmarks could be developed. The book concludes with commentary and observations from several noted pension experts about the need for a new approach to performance measurement and the impact of the recent global financial crisis on pension funds.
Author : Dennis E. Logue
Publisher : Oxford University Press, USA
ISBN 13 : 9780875847917
Total Pages : 0 pages
Book Rating : 4.8/5 (479 download)
Download or read book Managing Pension Plans written by Dennis E. Logue and published by Oxford University Press, USA. This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pension funds are big business. They are important to employers, employees, governments, and society at large. With the increasing concern over dwindling retirement pension fund crises, managing pension plans has never been more critical--and the pressure on those who are responsible for them has only intensified. Destined to become the classic resource on pension plan management, Managing Pension Plans explains everything you need to know for successful management of any pension plan--from how pension plans help sponsors manage their workforces to the latest in investment and risk management. With concise and practical Managing Pensions Plans is an indispensable resource for pension fund trustees, boards of directors, managers, and administrators of both public and private pension plans as well as for the money management firms, consultants, actuaries, and accountants who serve the pension fund industry. Logue and Rader, two of the world's leading experts on the subject, explain all the financial, legal, economic, accounting, and managerial issues that those who make pension fund decisions must juggle--in language that non-financial managers can understand, yet with sufficient depth to be useful to financial managers as well. The authors synthesize the latest in capital market and financial economics research to help those involved in pension management improve their decision-making in all the critical areas. In addition, the book describes in detail the responsibilities of fiduciaries, revealing how to be both a prudent fiduciary and a capable decision maker. Managing Pension Plans offers candid advice on how pension managers can improve fund performance by being more effective shareholders. As pension fund management and performance increasingly affect the success of organizations as a whole, this book will be indispensable to anyone--from fund analysts to board members-who influences pension fund decisions.
Author : Accounting Standards Committee
Publisher :
ISBN 13 : 9780852917459
Total Pages : 18 pages
Book Rating : 4.9/5 (174 download)
Download or read book SORP 01 written by Accounting Standards Committee and published by . This book was released on 1986 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Crowe LLP
Publisher : Bloomsbury Publishing
ISBN 13 : 1526630710
Total Pages : 585 pages
Book Rating : 4.5/5 (266 download)
Download or read book Practical Pension Scheme Accounting 2020 written by Crowe LLP and published by Bloomsbury Publishing. This book was released on 2020-09-03 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides expert analysis and practical guidance on the preparation of accounts for occupational trust based pension schemes under the revised 2018 Statement of Recommended Practice (SORP). Beginning with the trial balance, the book explains what information is needed to prepare Financial Statements and how to go about compiling the Annual Report. It provides practical guidance on the requirements of the SORP, providing examples and options on the approach to the requirements; ranging from the required disclosures, to additional disclosures that could be considered in relation to the investment risk and investment hierarchy disclosures. The book contains a disclosure checklist and example accounts to ensure all required disclosures have been considered, as well as guidance on what to consider when preparing a Defined Contribution Chair's Governance Statement. The content was updated in March 2020 to reflect a number of important developments and includes the following: - updated example accounts and disclosure checklist - Master trust supervision requirements and treatment of financial reserves - Latest disclosure regulations including environmental social and governance considerations - Clarity on disclosure of characteristics of insurance policies exceeding 5% of net assets
Author : Samuel Pienknagura
Publisher : International Monetary Fund
ISBN 13 : 151359611X
Total Pages : 52 pages
Book Rating : 4.5/5 (135 download)
Download or read book Assessing Chile's Pension System: Challenges and Reform Options written by Samuel Pienknagura and published by International Monetary Fund. This book was released on 2021-09-10 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chile’s pension system came under close scrutiny in recent years. This paper takes stock of the adequacy of the system and highlights its challenges. Chile’s defined contribution system was quite influential when introduced, and was taken as an example by other countries. However, it is now delivering low replacement rates relative to OECD peers, as its parameters did not adapt over time to changing demographics and global returns, while informality persists in the labor market. In the absence of reforms, the system’s inability to deliver adequate outcomes for a large share of participants will continue to magnify, as demographic trends and low global interest rates will continue to reduce replacement rates. In addition, recent legislation allowing for pension savings withdrawals to counter the effects from the COVID-19 pandemic, is projected to further reduce replacement rates and increase fiscal costs. A substantial improvement in replacement rates is feasible, via a reform that raises contribution rates and the retirement age, coupled with policies that increases workers’ contribution density.
Author : Robert Holzmann
Publisher : World Bank Publications
ISBN 13 : 0821388487
Total Pages : 342 pages
Book Rating : 4.8/5 (213 download)
Download or read book Nonfinancial Defined Contribution Pension Schemes in a Changing Pension World written by Robert Holzmann and published by World Bank Publications. This book was released on 2012-06-21 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pensions and social insurance programs are an integral part of any social protection system. Their dual objectives are to prevent a sharp decline in income and protect against poverty resulting from old age, disability, or death. The critical role of pensions for protection, prevention, and promotion was reiterated and expanded in the new World Bank 2012-2022 social protection strategy. This new strategy reviews the success and challenges of the past decade or more, during which time the World Bank became a main player in the area of pensions. But more importantly, the strategy takes the three key objectives for pensions under the World Bank's conceptual framework coverage, adequacy, and sustainability and asks how these objectives and the inevitable difficult balance between them can best be achieved. The ongoing focus on closing the coverage gap with social pensions and the new outreach to explore the role of matching contributions to address coverage and/or adequacy is part of this strategy. This comprehensive anthology on nonfinancial defined contribution (NDC) pension schemes is part and parcel of the effort to explore and document the working of this new system or reform option and its ability to balance these three key objectives. This innovative, unfunded individual accounts scheme provides a promising option at a time when the world seems locked into a stalemate between piecemeal reform of ailing traditional defined benefit plans or their replacement with prefunded financial account schemes. The current financial crisis, with its focus on sovereign debt, has enhanced the attraction of NDC as a pension scheme that aims for intra and intergenerational fairness, offers a transparent framework to distribute economic and demographic risks, and, if well designed, promises long-term financial stability. Supplemented with a basic minimum pension guarantee, explicit noncontributory rights, and a funded pillar, the NDC approach provides an efficient framework for addressing poverty and risk diversification concerns.
Author : Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 27 pages
Book Rating : 4.:/5 (124 download)
Download or read book Pension Scheme Accounts written by Accounting Standards Committee and published by . This book was released on 1984 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Law Society. Standing Committee on Company Law
Publisher :
ISBN 13 :
Total Pages : 4 pages
Book Rating : 4.:/5 (1 download)
Download or read book Pension Scheme Accounts written by Law Society. Standing Committee on Company Law and published by . This book was released on 1982 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Howard E. Winklevoss
Publisher : University of Pennsylvania Press
ISBN 13 : 9780812231960
Total Pages : 342 pages
Book Rating : 4.2/5 (319 download)
Download or read book Pension Mathematics with Numerical Illustrations written by Howard E. Winklevoss and published by University of Pennsylvania Press. This book was released on 1993-03-29 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: A text that quantifies and provides new or improved actuarial notation for long recognized pension cost concepts and procedures and, in certain areas, develops new insights and techniques. With the exception of the first few chapters, the text is a virtual rewrite of the first edition of 1977. Among the major additions are chapters on statutory funding requirements, pension accounting, funding policy analysis, asset allocation, and retiree health benefits.
Author : Rodgers
Publisher : Bloomsbury Professional
ISBN 13 : 9781845925215
Total Pages : 460 pages
Book Rating : 4.9/5 (252 download)
Download or read book Accounts and Audit of Pension Schemes written by Rodgers and published by Bloomsbury Professional. This book was released on 2003-12 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fourth edition of Accounts and Audit of Pension Schemes provides a comprehensive source of reference for all those involved in providing accounting advice for pension funds, with information on everything from types of pension to the audit report. The new edition explains the latest developments such as the revised pensions SORP and gives professional guidelines from accountants and actuaries.
Author : Marco Micocci
Publisher : CRC Press
ISBN 13 : 1439817545
Total Pages : 766 pages
Book Rating : 4.4/5 (398 download)
Download or read book Pension Fund Risk Management written by Marco Micocci and published by CRC Press. This book was released on 2010-01-25 with total page 766 pages. Available in PDF, EPUB and Kindle. Book excerpt: As pension fund systems decrease and dependency ratios increase, risk management is becoming more complex in public and private pension plans. Pension Fund Risk Management: Financial and Actuarial Modeling sheds new light on the current state of pension fund risk management and provides new technical tools for addressing pension risk from an integr
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264876103
Total Pages : 224 pages
Book Rating : 4.2/5 (648 download)
Download or read book Pensions at a Glance 2019 OECD and G20 Indicators written by OECD and published by OECD Publishing. This book was released on 2019-11-27 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2019 edition of Pensions at a Glance highlights the pension reforms undertaken by OECD countries over the last two years. Moreover, two special chapters focus on non-standard work and pensions in OECD countries, take stock of different approaches to organising pensions for non-standard workers in the OECD, discuss why non-standard work raises pension issues and suggest how pension settings could be improved.
Author : Zvi Bodie
Publisher : University of Chicago Press
ISBN 13 : 0226062899
Total Pages : 466 pages
Book Rating : 4.2/5 (26 download)
Download or read book Financial Aspects of the United States Pension System written by Zvi Bodie and published by University of Chicago Press. This book was released on 2008-04-15 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides valuable information and analysis to managers, policymakers, and investment counselors in the rapidly expanding field of pension funding. American workers, too, need answers and insights on how to invest their money and plan for their retirement. fifteen of America's leading financial analysts address such pressing questions as -What is the current financial status of the elderly, and how vulnerable are they to inflation? -What is the impact of inflation on the private pension system, and what are the effects of alternative indexing schemes? -What roles can the social security system play in the provision of retirement income? -What is the effect of the tax code and the Employee Retirement Income Security Act of 1974 (ERISA) on corporate pension policy? -How well funded are corporate pension plans, and is a firm's unfunded pension liability fully reflected in the market value of its common stock? Many of the conclusions these experts reach contradict and challenge popular views, thus providing fertile ground for innovation in pension planning.
