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养老金会计外文翻译文献
( 文档含英文原文和中文翻译 )
原文:
New Accounting Rules for Defined Benefit Pension Plans MARCH 2008 - Issued in September 2006, Statement of Financial Accounting Standards (SFAS) 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans — An Amendment of FASB Statements No. 87, 88, 106, and 132(R), significantly changes the balance-sheet reporting for defined benefit pension plans. Before SFAS 158, the effects of certain events, such as plan amendments or actuarial gains and losses, were granted delayed balance-sheet recognition. As a result, a plan’s funded status (plan assets minus obligations) was rarely reported on the balance sheet. SFAS 158 requires companies to report their plans’ funded status as either an asset or a liabil ity on their balance |
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