SFAS No. 87 achieved greater uniformity in measuring accrued pension expense by mandating use of one actuarial method, the accumulated benefit method.

Name: SFAS No. 87 achieved greater uniformity in measuring accrued pension expense by mandating use of one actuarial method, the accumulated benefit method.
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SFAS No. 87, "Employers' Accounting for Pensions," mandated the use of the Projected Unit Credit Method, not the accumulated benefit method, for pension expense calculation.

SFAS No 87 Achieved Greater Uniformity in Measuring Accrued Pension Expense