Financial Accounting Standards Board (FASB) Accounting Standards Codification? (ASC) 960 establishes generally accepted accounting principles for defined benefit pension plans and prescribes the general form and content of financial statements of those plans.
Source: http://feedproxy.google.com/~r/AICPA_EmployeeBenefitPlanAuditQuality/~3/ndiIwpiXlz8/AccountingandReportingbyDefinedBenefitPensionPlans.aspx
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