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  2. Liability-driven investment strategy - Wikipedia

    en.wikipedia.org/wiki/Liability-driven...

    A pension fund following an LDI strategy focuses on the pension-fund assets in the context of the promises made to employees and pensioners (liabilities).This is in contrast to an approach which focuses purely on the asset side of the pension fund balance sheet.

  3. IAS 19 - Wikipedia

    en.wikipedia.org/wiki/IAS_19

    It is often quite difficult for an employer to recover substantial surplus assets from the plan. This may be taken into account by accounting standards for pension costs, and IAS 19 does this by imposing an upper limit on the asset which can be included on the balance sheet (paragraph 58 of IAS 19).

  4. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    While the AOCI balance is presented in Equity section of the balance sheet, the annual accounting entries, as flows, are presented sometimes in a Statement of Comprehensive Income. This statement expands the traditional income statement beyond earnings to include OCI in order to present comprehensive income.

  5. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity. The accounting equation is the mathematical structure of the balance sheet. Probably the most accepted accounting definition of liability is the one used by the International Accounting Standards Board (IASB). The following is a ...

  6. How Accounts Payable Are Recorded on a Balance Sheet - AOL

    www.aol.com/accounts-payable-recorded-balance...

    In this case, $1,000 is recorded in accounts payable as a liability on the balance sheet. Once the vendor is paid for the t-shirts, the accounts payable entry is removed from the balance sheet.

  7. Illinois’ pension debt to personal income ratio second worst ...

    www.aol.com/news/illinois-pension-debt-personal...

    Fitch Ratings reviewed pension funds for public employee retirees from every state. “In aggregate, states had $924 billion in Fitch-adjusted [net pension liabilities] as of state fiscal 2023 ...

  8. Illinois’ pension debt grows - AOL

    www.aol.com/illinois-pension-debt-grows...

    (The Center Square) – Illinois unfunded pension liability is growing. The Illinois Commission on Government Forecasting and Accountability reports the latest unfunded liability is $143.7 billion.

  9. Asset/liability modeling - Wikipedia

    en.wikipedia.org/wiki/Asset/liability_modeling

    Increase a plan sponsor’s understanding of the pension plan’s current situation and likely future trends; Highlight key asset and liability risks that should be considered; Help establish a cohesive risk-management framework; Analyze surplus return, standard deviation, funding status, contribution requirements and balance-sheet impacts

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