Public record
Subtitle: employer's accounting for settlements and curtailments of defined benefit pension plans and for termination benefits : position papers submitted in respect of Exposure draft.
Contributors: Financial Accounting Standards Board.
Series: Statement of financial accounting standards ;; no. 88
Publisher: Financial Accounting Standards Board
Published: 1986
Place of publication: Stamford, Conn. (P.O. Box 3821, Stamford 06905-0821)
Language: eng
Number of pages: 424
Subjects: Old age pensions -- Accounting.; Postemployment benefits -- Accounting.; Defined benefit pension plans -- Accounting.
Other titles: Exposure draft.
Notes: "PB 188."