Accrued benefit obligation: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing.) |
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'' Pensions.'' | '' Pensions.'' | ||
(ABO). | (ABO). | ||
The present value of pension benefits owed to employees under a pension scheme’s benefit formula without any projected salary increases and discounted at a nominal rate of interest. | The present value of pension benefits owed to employees under a pension scheme’s benefit formula without any projected salary increases and discounted at a nominal rate of interest. | ||
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* [[Current liabilities]] | * [[Current liabilities]] | ||
* [[Projected benefit obligation]] | * [[Projected benefit obligation]] | ||
Revision as of 14:39, 27 July 2013
Pensions.
(ABO). The present value of pension benefits owed to employees under a pension scheme’s benefit formula without any projected salary increases and discounted at a nominal rate of interest.