Impact of the Actuarial Profession on Financial Reporting.
讨论了精算服务如何影响会计师编制或审计的财务报告，追溯了《雇员退休收入保障法》及养老金报告标准对精算角色的影响，并总结了精算功能及其对财务报告的作用。
Abstract Recent developments in financial reporting have highlighted the role of the actuarial profession. This paper discusses those actuarial services that have an impact upon the financial reports prepared or audited by members of the accountancy profession. The evolution of actuarial influence on financial reporting is traced through the passage of the Employee Retirement Income Security Act and the subsequent promulgation of pension and other postretirement benefit reporting standards. A summary of the actuarial functions and their effect on financial reporting is presented. The potential for future interaction between the actuarial profession and the accounting profession with regard to financial reporting is briefly discussed.