Sumários
DC Pension Funds
10 Dezembro 2020, 08:00 • Fátima Pires Lima
DC pension Funds: expected value of individual accounts and benefits at retirement age
DC pension plans with target-benefit
Solving some questions
Pension Accounting and Actuarial Gains and losses
3 Dezembro 2020, 08:00 • Fátima Pires Lima
Requirements according to the IAS19R
Determining financial gains and losses
Solving a practical question
Early retirement liabilities in Pension Funds
26 Novembro 2020, 08:00 • Fátima Pires Lima
Early retirement benefits liabilities
Solving a practical question
Pre-retirement benefits liabilities
Items necessary for accounting liabilities of pension funds
D&D in Pension Funds
19 Novembro 2020, 08:00 • Fátima Pires Lima
Liability value regarding D&D benefits.
Normal funding and Normal contributions regarding D&D benefits, according with an annual premium, a fixed contribution as a percentage of salary, a fixed contribution in value and the projected unit credit method.
Liability value regarding the survival benefits of the existing beneficiaries.
Solving a practical question