MARC details
| 000 -LEADER |
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| fixed length control field |
02751nam a2200301 a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
vtls000059868 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
KUKTEM |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20251125093230.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
120521t2012 njua g b 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781118106365 (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118106372 |
| 039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] |
|---|
| Level of rules in bibliographic description |
201209271230 |
| Level of effort used to assign nonsubject heading access points |
fauzi |
| -- |
201205211608 |
| -- |
irma |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UMP |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
HD7091 .W37 2012 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Waring, M. Barton |
| 245 10 - TITLE STATEMENT |
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| Title |
Pension finance : |
| Remainder of title |
putting the risks and costs of defined benefit plans back under your control / |
| Statement of responsibility, etc. |
M. Barton Waring |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hoboken, NJ : |
| Name of publisher, distributor, etc. |
Wiley, |
| Date of publication, distribution, etc. |
c2012 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxxiv, 298 p. : |
| Other physical details |
ill. ; |
| Dimensions |
24 cm. |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Wiley finance series ; |
| Volume/sequential designation |
708 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references (p. 287-292) and index |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Defined benefit pension plans are in a severe crisis. With nearly a $4 trillion deficit in the U.S. alone, Canada, the UK, Japan, and Holland also suffer from unfunded liabilities. In short, the pension crisis is nearly global in proportion, and there is little likelihood that plan sponsors will be able to come up with the funds to repair the damage. One of the major problems behind the crisis is the approach: pension plans use actuarial science as the basis of assumptions but are subject to the laws of economic finance in terms of their returns. In short, there is a gap between the world presumed by actuaries who determine funding levels and the world as it come to be as determined by market performance and investment outcomes. Waring tackles this thorny issue head on. Well versed in both economic and actuarial science, he walks professionals through the differences and shows why plan sponsors need to focus on the economic account perspective to meaningfully measure present values. Complete coverage of credit risk and the discount rate to determine liability values is examined, contribution levels are then presented based on this revised approach to actuarial accounting. Pension plan sponsors and their employee representatives must face the economics - and adjust their accounting and actuarial view - to gain a true perspective on achieving sustainable benefit levels. Waring is one of the first investment professionals to tackle this controversial topic head on to present realistic solutions to potentially catastrophic problems looming in the very near term"-- Provided by publisher |
| 630 00 - SUBJECT ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Pensions management |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Pensions |
| General subdivision |
Finance |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Pension trusts |
| General subdivision |
Management |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Wiley finance series ; |
| Volume/sequential designation |
708 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Table of contents only |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/enhancements/fy1210/2011018496-t.html">http://www.loc.gov/catdir/enhancements/fy1210/2011018496-t.html</a> |