Proposed Statement of Financial Accounting Standards : employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits
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書誌事項
Proposed Statement of Financial Accounting Standards : employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits
（Financial accounting series, No. 002）（Exposure draft, . Director of research and technical activities file reference ; No. 1032）
Financial Accounting Standards Board of the Financial Accounting Foundation, c1985
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注記
Cover title
"June 14, 1985"
"Comment deadline: August 31, 1985"