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Pension Plan Accounting Under Financial Accounting Standard FAS 87
auditors will request one or both of these sign-of f s, and, in informal discussions, the FASB staff has ... flexibility allowed in the choice of measurement date(s). First, the measurement date can be as much as 3 ...- Authors: Jerry Spigal, John E Stewart, James A Stinchcomb, Dianne Weitzenkamp, David W Dusendschon
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting