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New FASB Standard on Accounting for Pensions and Other Postretirement Benefits
Deloitte Link to more items from this source
Oct. 12, 2006
Excerpt: Statement No. 158, which amends FASB Statements No. 87, 88, 106, and 132R, represents the completion of the first phase of FASB's comprehensive project on the accounting and reporting standards for defined benefit pension and other postretirement plans. The second phase is supposed to focus on the methodology of pension accounting. Specific issues to be addressed include:[.]

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