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  • noun

Synonyms for Abo

a dark-skinned member of a race of people living in Australia when Europeans arrived

Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
References in periodicals archive ?
In addition, the available set of information accessible at the end of fiscal year 2010 needed to include the accumulated benefit obligation, the projected benefit obligation, the allocation of the pension fund among debt and equity, operating income, capital expenditures, long-term debt, and market capitalization.
Until this Statement is fully adopted, financial statements that exclude foreign plans from (a) the actual allocation of assets, (b) the description of investment strategies, (c) the basis used to determine the expected long-term rate of-return-on-assets assumption, or (d) the amount of accumulated benefit obligation shall include, separately for domestic plans, the total fair value of plan assets as of the measurement date(s) used for the latest statement of financial position presented and the overall expected long-term rate of return on assets for the latest period for which a statement of income is presented.
SFAS 87 requires disclosure of the projected benefit obligation (including a provision for future pay increases in addition to vested and nonvested portions of the benefit obligation), as well as the accumulated benefit obligation.
An increase in the accumulated benefit obligation (e.g., resulting from a change in the discount rate assumption) or decrease in the fair value of plan assets could trigger recognition of an additional pension liability.
At retirement age the accumulated benefit obligation will equal the projected benefit obligation since the current salary would equal the projected salary at age 65.
According to Pensions and Investment Age's survey of the 100 companies that sponsored the largest defined benefit plans in 1988, 95 companies had overfunded plans, using the accumulated benefit obligation as a measure of the firm's liability.
The corridor will remain at 10% of the greater of the accumulated benefit obligation or the market-related value of plan assets.
The FASB considered two measures of the unfunded pension obligation (the excess of the pension obligation over the fair value of plan assets) for recognition in the employer's balance sheet: the unfunded accumulated benefit obligation (ABO) and the unfunded projected benefit obligation (PBO).
How does the selection of the discount rate affect the calculation of the Accumulated Benefit Obligation (ABO)?
The determination of the existence of MPL depends on whether the accumulated benefit obligation of the pension plan exceeds the fair value of the pension plan assets.
Some governmental accountants objected, saying that the measure of the pension obligation defined in Statement 35, the accumulated benefit obligation (ABO), was too small in some cases to reflect accurately the pension obligation of governmental pension plans.
The FASB in this standard eliminates the following previous disclosure requirements pertaining to pensions and other post-retirement benefits: (1) accumulated pension benefit obligations [ABO] only for plans having assets in excess of the ABO, but not for plans in which the ABO exceeds the plan assets; (2) vested benefit obligations; and (3) an analysis of other post-retirement accumulated benefit obligations for retirees, other fully eligible individuals, and active, but not fully eligible, participants.