The Accounting Process for Actuarial Gains

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When it comes to actuarial gains, there is a very important accounting process that you're going to need to know about. Find out about the accounting process for actuarial gains with help from a longtime and experienced accountant in this free video clip.

Part of the Video Series: Understanding Finance & Accounting
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Video Transcript

Hi I'm Lori Greer from Atlanta, Georgia, and I'm here to discuss the accounting process for actuarial gains. Actuarial gains and losses are used when accounting for pension plans because of the need to make assumptions about the future rate of salary increases, the length of employee tenure and appropriate discount rate for the plan obligations and the expected rate of return on plan assets. I'm Lori Greer from Atlanta, Georgia and that is the accounting process for actuarial gain.

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