Webinar Event
Webinar Event

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Event Date Thu Nov 18 EST (14 days ago)
Region All

Pension balance sheet liabilities are measurement estimates of the pension promise made to covered members. Our speakers will discuss how the Actuary and Auditor assess the reasonableness of the investment return assumption, which is the most important actuarial assumption in the pension liability measurement estimate. Statement of Financial Position liabilities should be fair representations of the obligation they purport to measure; neither overly optimistic nor pessimistic, but a reasonable best estimate. Actuaries are guided by Actuarial Standards of Practice No. 27 and auditors by AU-C 540, as well as other actuarial, accounting, and auditing literature.


2021 Speakers

James J. Rizzo
Senior Consultant & Actuary – Gabriel, Roeder, Smith & Company

Hermes Garzon
Manager, Assurance Services, Marcum LLP