Pension Plan Accounting Under Financial Accounting Standard FAS 87other examples of benefits which should be valued care- fully. Excess benefits plans and supplemental ... project the value of assets. The FASB doesn't care how PBO or Accumulated Benefit Obligation (ABO) ...
Description: This session discussion is about the initial experience under Financial Accounting Standard 87, how have plan sponsors reacted, what assumptions are being used, further guidance from Financial Accounting Standards Board staff, and the work of Interim Actuarial Standards Board. From Record of the Society of Actuaries Vol. 12, No. 4A.Hide
- 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