A shift toward the asset-liability orientation is evident in pension reporting requirements, with both expense measurement and the requirement to recognize a minimum balance sheet liability for unfunded pension benefits.
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Q21: In calculating the service cost portion of
Q22: The FASB took an enormous step in
Q23: The disclosure requirements of SFAS No. 132
Q24: With an accumulated benefit approach, the discount
Q25: The core of SFAS No. 106 is
Q27: Currently, pension funds can be diverted from
Q28: SFAS No. 87 presumes an explicit contract
Q29: The assumption that OPEBs are part of
Q30: The main change brought about by SFAS
Q31: SFAS No. 87 achieved greater uniformity in
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