Impact of actuarial assumptions on pension costs: A simulation analysis

• Main Authors: S., Yusof, R.I., Ibrahim
• Format: Conference Paper
• Language: en_US
• Published: 2015
• Subjects: Accrued Benefit Cost Method; Constant amount modification; Constant percentage of salary modification; Pension costs
• Online Access: http://ddms.usim.edu.my/handle/123456789/9205
• Institution: Universiti Sains Islam Malaysia

This study investigates the sensitivity of pension costs to changes in the underlying assumptions of a hypothetical pension plan in order to gain a perspective on the relative importance of the various actuarial assumptions via a simulation analysis. Simulation analyses are used to examine the impac...