A guide to implementation of Statement 88 on employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits : questions and answers

書誌事項

A guide to implementation of Statement 88 on employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits : questions and answers

Joan Lordi Amble, Jules M. Cassel

(Special report (Financial Accounting Standards Board))

Financial Accounting Standards Board of the Financial Accounting Foundation, c1988

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注記

Includes bibliographical references and index

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