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Proposed ASOP: 'Selection and Use of Asset Valuation Methods for Pension Valuations' (PDF)
American Academy of Actuaries
[Opinion] Dec. 6, 2004 5 pages. October 4, 2004. Excerpt: We welcome the 2nd Exposure Draft's added emphasis on disclosures and suggest a number of situations below in which the imposition of further disclosure requirements should be considered by the ASB. We also commend the ASB for providing criteria for identifying 'significant systematic bias' in §3.3 of the 2nd Exposure Draft. MORE >> |
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