What question did this study set out to answer?

The central aim is to evaluate determinants that influence changes in actuarial cost methods for pensions.

March 15, 2026

Determinants of Actuarial Cost Method Changes for Pension Accounting and Funding.

Key Points

The central aim is to evaluate determinants that influence changes in actuarial cost methods for pensions.
Evaluates determinants of actuarial cost method changes.
Identifies causes for variations in pension expenses.
Analyzes impacts of different cost allocation methods.
Switches from cost-allocation to benefit-allocation methods linked to specific financial impacts.
Identifies funding strategies related to expense reductions.
Determines underlying reasons for method changes in pension accounting.

Abstract

Abstract Identifies and evaluates potential determinants of the switch from cost-allocation actuarial method to a benefit-allocation actuarial cost method. Effects of the switch; Causes of the decrease in pension expense and funding; Reasons for the switch in actuarial cost methods.

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Dimitrios C. Ghicas (Sun,) studied this question.

synapsesocial.com/papers/69b606ea83145bc643d1d78a — DOI: https://doi.org/10.2308/tar-9603263533

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Determinants of Actuarial Cost Method Changes for Pension Accounting and Funding.

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