Accrued benefit obligation: Difference between revisions
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imported>Doug Williamson m (Category added 9/10/13 and 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. | ||
== See also == | == See also == | ||
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* [[Current liabilities]] | * [[Current liabilities]] | ||
* [[Projected benefit obligation]] | * [[Projected benefit obligation]] | ||
[[Category:Manage_risks]] |
Latest revision as of 14:35, 9 October 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.