Add to ORKGVarious asset valuation methods are used in the context of funding valuations. The motivation for such methods and their properties are briefly described. Some smoothed value or market-related methods based on arithmetic averaging and exponential smoothing are considered and their effect on funding is discussed. Suggestions for further research are also made
Pension funds have been part of the private sector since the 1850\u27s. Defined Benefit pension plan...
The beneficiaries of a corporate defined benefit pension plan in financial distress care about the s...
There are two important issues associated with pension plans. First how pension funds allocate pensi...
A recent survey of actuarial practitioners in North America shows that smoothed-market actuarial ass...
'Smoothed-market' methods are used by actuaries, when they value pension plan assets, in order to da...
An assumption concerning the long-term rate of return on assets is made by actuaries when they value...
A recent survey of actuarial practitioners in North America shows that smoothed-market actuarial ass...
We use a cross-sectional valuation model that distinguishes between the operating and financial acti...
Financial economics holds that payment streams should be valued using discount rates that reflect th...
The authors consider efficient methods of amortizing actuarial gains and losses in defined-benefit p...
In recent years, the so-called pension crisis in the UK has drawn large attention in both business a...
Market valuation is becoming more and more popular, both in accounting and regulation, as well as in...
Purpose: This paper argues that the accounting standards’ requirement for the valuation of pension ...
The pension actuary has always been on unsure ground in attempting to identify by source experience ...
We discuss the extent of the actuary\u27s freedom in choosing the funding method for defined benefit...
Pension funds have been part of the private sector since the 1850\u27s. Defined Benefit pension plan...
The beneficiaries of a corporate defined benefit pension plan in financial distress care about the s...
There are two important issues associated with pension plans. First how pension funds allocate pensi...
A recent survey of actuarial practitioners in North America shows that smoothed-market actuarial ass...
'Smoothed-market' methods are used by actuaries, when they value pension plan assets, in order to da...
An assumption concerning the long-term rate of return on assets is made by actuaries when they value...
A recent survey of actuarial practitioners in North America shows that smoothed-market actuarial ass...
We use a cross-sectional valuation model that distinguishes between the operating and financial acti...
Financial economics holds that payment streams should be valued using discount rates that reflect th...
The authors consider efficient methods of amortizing actuarial gains and losses in defined-benefit p...
In recent years, the so-called pension crisis in the UK has drawn large attention in both business a...
Market valuation is becoming more and more popular, both in accounting and regulation, as well as in...
Purpose: This paper argues that the accounting standards’ requirement for the valuation of pension ...
The pension actuary has always been on unsure ground in attempting to identify by source experience ...
We discuss the extent of the actuary\u27s freedom in choosing the funding method for defined benefit...
Pension funds have been part of the private sector since the 1850\u27s. Defined Benefit pension plan...
The beneficiaries of a corporate defined benefit pension plan in financial distress care about the s...
There are two important issues associated with pension plans. First how pension funds allocate pensi...