What was the first pension accounting standard?

Name: What was the first pension accounting standard?
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The first pension accounting standard was Accounting Research Bulletin (ARB) No. 36, issued in 1953. FASB Interpretation 3 and SFAS No. 87 were both later standards related to pension accounting, but they were not the first. ERISA is a federal law related to employee benefits, but it is not an accounting standard.

What Was the First Pension Accounting Standard