Forum: Treatment of Pension Schemes in
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  Subject  Ascending  Name  Date
A note on the economic effect of company pension fund contributions Enrica Detragiache Mar 08, 2004
Abstract from the Summary Conclusions of the Second Meeting of the Advisory Expert Group on National Accounts (AEG) -- (Session on the statistical treatment of employers? pension schemes), 8-16 December 2004 The Moderators Jan 19, 2005
Accounting in full for pension liabilities Anne Harrison Jun 10, 2003
Annex on the accounting sequences describing the main options Philippe de Rougemont (Eurostat) Jan 11, 2005
Background documents to Pension Schemes: Social Insurance and Social Protection Eurostat, unit E.4 Jul 02, 2003
Background on PSC Standard Program and Note on Pension Accounting Developments Paul Sutcliffe and Ahmad Hamidi-Ravari Aug 08, 2003
Comments by external fiscal experts of the panel of the Fiscal Affairs Department (IMF) Henry Aaron, Nicholas Barr, Barry Bosworth, Richard Disney, Robert Holzmann, Edwards Gramlich, Robert Palacios and Murray Petrie Sep 22, 2003
Conditions for the proposed change in the treatment of unfunded employer pension schemes in the SNA: illustration for general government accounts The OECD Statistics Directorate Jan 23, 2004
Draft EDG Position Paper on Employer Retirement Pension Schemes Moderator Dec 01, 2003
EDG Questionnaire on Employer Pensions Moderator Dec 16, 2003
Employer retirement pension schemes: Issue note prepared for the meeting of the Financial Accounts Working Group meeting in Luxembourg on 10 and 11 May 2005 Mink and Walton Jun 02, 2005
Employer's unfunded insurance schemes and GDP - practical and conceptual issues Anton Steurer (Eurostat) Jun 09, 2003
Exchange on the recording of under and over funding of pension schemes John Walton and Anne Harrison Jun 11, 2003
Financial Reporting Standard 17 (UK) on retirement benefits UK Accounting Standards Board staff Nov 21, 2003
Government implicit liabilities in respect of their employees' unfunded pension plans F. Lequiller Jan 10, 2003
IAS 19 - a Summary Ahmad Hamidi-Ravari Aug 01, 2003
Imputing Liabilities of Unfunded Employer Pension Schemes John Walton Jun 25, 2004
Interim Report of the Moderator Moderator Sep 24, 2003
Interim Report of the Moderator - Draft 1 Moderator Aug 25, 2003
International Differences in the Recording of General Government Pension Schemes in the National Accounts F. Lequiller Mar 03, 2003
Interview of Anne Harrison Moderator Apr 03, 2003
Japan : Impact on Net lending Borrowing of Pension "Returns" F. Lequiller May 12, 2005
Lessons from the OECD workshop on Accounting for Implicit Pension Liabilities (Paris, June 4, 2004). F. Lequiller Jul 07, 2004
Notes on the OECD National Accounts Experts Meeting - Session on Pension (October 7, 2003) Moderator Nov 25, 2003
Old Age Provisions and Old Age Institutions Gabe H. de Vries Aug 19, 2003
Pension Funds and Life Insurance Companies John Walton Jul 02, 2003
Pension Funds with Securities Issued by the Employer John Pitzer Aug 19, 2003
Pension Schemes: Social Insurance and Social Protection John Walton Jul 02, 2003
Pension schemes: towards an efficient compromise proposal for the new SNA F. Lequiller Jan 13, 2005
Pension Terms John Pitzer Jul 02, 2003
Post-Employment Benefits Convergence IASB Project Summary Anne McGeachin Jun 24, 2003
Presentation to the AEG of the EDG December 2003 Report on the SNA Treatment of Employer Retirement Pensions moderator Jun 25, 2004
Presentations to the OECD Workshop on Implicit Liabilities (June 4, 2004) Moderator and F. Lequiller Jun 25, 2004
Properly Treating Activities of Nonautonomous Pension Schemes for Government Employees David V. Pritchett Feb 13, 2003
Public Pensions in the National Accounts and Public Finance Targets Heikki Oksanen Jun 25, 2004
Questionnaire on recording of flows and stocks relating to pension schemes in national accounts Eurostat Unit B.4 Aug 14, 2003
RE: Comments on John Pitzer?s paper on the definition and classification of a social insurance scheme Anne Harrison Jun 30, 2003
RE: Draft EDG Position Paper on Employer Retirement Pension Schemes Moderator Dec 23, 2003