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Proposed Pension/OPEB Accounting -- Old Transition Balances
Blogging Employee Benefits Link to more items from this source
Apr. 3, 2006
Excerpt: Shorthand, proposed new GAAP for employers' accounting for pensions and other postemployment benefits would move unrecognized balances currently disclosed in financial statement footnotes up to the sponsor's balance sheet, effective for fiscal years ending after 12/15/2006.

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