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  • Pension Plan Accounting Under Financial Accounting Standard FAS 87
    other 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) ...

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    • 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