Commentaire :

ISBN 13 : 978-1-1181-0636-5

Sommaire : List of Figures
List of Propositions
Foreword
Preface
Acknowledgments
CHAPTER 1 Achieving Long Term Health for Pension Plans Using Improved Managerial Accounting Tools
CHAPTER 2 Today's Conventional Pension Finance Practices
CHAPTER 3 Measuring Meaningful Present Values
CHAPTER 4 The Full Economic Liability: The Off-Book Starting Point for Management of Pension Costs
CHAPTER 5 Core Principles of Pension Accounting: The Full Economic Liability Meets Accrual Accounting and Normal Costs
CHAPTER 6 Credit Risk and the Discount Rate
CHAPTER 7 Paying for the Plan
CHAPTER 8 Investment Strategy I: Liability-Relative Optimization
CHAPTER 9 Investment Strategy II: Managing Risks to the Plan's Surplus, to Pension Expense, and to Contributions Using the Liability-Matching Asset Portfolio
CHAPTER 10 Investment Strategy III: Risk Tolerance and the Decision to Hold Risky Assets Over and Above the Liability-Matching Asset Portfolio
CHAPTER 11 Investment Strategy IV: Asset/Liability Studies—The Conventional Approach
CHAPTER 12 A Retirement Party for the Required Rate of Return
CHAPTER 13 The Fully Generalized Pension Budget Identity
CHAPTER 14 Tough Love: Saving the Underfunded Pension Plan
CHAPTER 15 Public Policy Suggestions—Revising Accounting and Actuarial Standards for Pensions
CHAPTER 16 Beyond the Crisis: Making Better Management Decisions and Managing Plans at Lower Risk
References
About the Author
Index

Langue : Anglais

Lieu d'édition : TORONTO

Localisation : Bibliothèque Campus de Nice

Support : Papier

Etat : Présent

Propriétaire : Bibliothèque