Link to the ebook : http://ezproxy.univ-catholille.fr/login?url=https://www.vleb...

eISBN : 9781118138366

Contents : Contents
Preface

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

References

Language : English

Location : Nice Library

Material : Electronic

Statement : Présent

Owner : Bibliothèque