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국제기업 연금회계기준의 연금계리적 평가

  • Journal of Insurance and Finance
  • 2003, 14(2), pp.115-141
  • Publisher : Korea Insurance Research Institute
  • Research Area : Social Science > Business Management

성주호 1

1홍익대학교

Candidate

ABSTRACT

The primary purpose of this paper is to derive actuarial challenging issues and to provide some actuarial notes on the International Accounting Standards on post-employment pension benefits issued by IASB(i.e. IAS 19). In particular, we examines 3 material regulations using actuarial approach - regulation for actuarial assumptions, regulation for pension funding method(including amortization method) and regulation for asset and liability valuation method. Actually, these parts have been systematically developed in the field of actuarial science since the International Actuarial Association was founded in 1895. In this respect, we point out that when setting up and then implementing Korea pension accounting standards, the actuarial comments and viewpoints should be properly taken in account. Through this paper, we are devoted to providing insight into actuarial approach, ultimately to how to harmonize the conflicting interests between employees, employers and government bodies involved in supervising company pension plans, when establishing our accounting standards in harmony with IAS 19. Lastly, I hope that this paper will contribute to bridging the gap between pension fund accounting issues and actuarial issues and furthermore be a starting point of doing reciprocal co-work between accountancy professions and actuarial professions.

Citation status

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