Forum: Treatment of Pension Schemes in
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  Subject  Name  Date
Questionnaire on recording of flows and stocks relating to pension schemes in national accounts Eurostat Unit B.4 Aug 14, 2003
Background on PSC Standard Program and Note on Pension Accounting Developments Paul Sutcliffe and Ahmad Hamidi-Ravari Aug 08, 2003
Pension Terms John Pitzer Jul 02, 2003
Pension Funds and Life Insurance Companies John Walton Jul 02, 2003
Pension Schemes: Social Insurance and Social Protection John Walton Jul 02, 2003
     Background documents to Pension Schemes: Social Insurance and Social Protection Eurostat, unit E.4 Jul 02, 2003
Post-Employment Benefits Convergence IASB Project Summary Anne McGeachin Jun 24, 2003
     IAS 19 - a Summary Ahmad Hamidi-Ravari Aug 01, 2003
Accounting in full for pension liabilities Anne Harrison Jun 10, 2003
     Exchange on the recording of under and over funding of pension schemes John Walton and Anne Harrison Jun 11, 2003
Employer's unfunded insurance schemes and GDP - practical and conceptual issues Anton Steurer (Eurostat) Jun 09, 2003
     The Valuation of Imputed Contributions to Unfunded Pension Schemes John Pitzer Aug 19, 2003
     The property income element in contributions to unfunded schemes and the international comparability of labor costs Anton Steurer (Eurostat) Nov 25, 2003
Revised treatment of government employer unfunded pension plans in Canadian national accounts Patrick O'Hagan Jun 02, 2003
Interview of Anne Harrison Moderator Apr 03, 2003
     RE: The Definition of a Social Insurance Scheme and its Classification as Defined Benefit or Defined Contribution John Pitzer Jun 30, 2003
         RE: Comments on John Pitzer?s paper on the definition and classification of a social insurance scheme Anne Harrison Jun 30, 2003
     Pension Funds with Securities Issued by the Employer John Pitzer Aug 19, 2003
International Differences in the Recording of General Government Pension Schemes in the National Accounts F. Lequiller Mar 03, 2003
The OECD Task Force on Pension Statistics Jean-Marc Salou (OECD) Feb 20, 2003
Properly Treating Activities of Nonautonomous Pension Schemes for Government Employees David V. Pritchett Feb 13, 2003
     RE: Properly Treating Activities of Nonautonomous Pension Schemes for Government Employees -- A follow up paper on Government Pension Schemes David V. Pritchett Jan 04, 2005
The Treatment of Government Employee Pension Funds in the Australian National Accounts ABS Jan 23, 2003
Government implicit liabilities in respect of their employees' unfunded pension plans F. Lequiller Jan 10, 2003
Recognition of government pension obligations Brian Donaghue Jan 10, 2003
     RE: Recognition of government pension obligations John Pitzer Jun 20, 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