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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
result was Accounting Principles Board Opinion No. S, issued in 1966, which states that if a company has ... retirement; death benefits; disability benefits; mortality rates; and automatic cost of living adjustments ...- Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting