(1)
Financial Accounting Standards Board (FASB): FASB is the organization which creates, develops, and approves accounting standards; and administrates generally accepted accounting principles (GAAP).
To mention: The specific citation that describes accounting for the disclosures which are required to be reported in the notes to financial statements for pension plan assets
(2)
To mention: The specific citation that describes accounting of recognition of the net pension asset or net pension liability.
(3)
To mention: The specific citation that describes accounting for the disclosures which are required to be reported in the notes to financial statements for pension cost of a defined contribution plan.
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LooseLeaf Intermediate Accounting w/ Annual Report; Connect Access Card
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