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Wiley Not-for-Profit GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles by Richard F. Larkin, Marie DiTommaso, Warren Ruppel

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25 ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS

PERSPECTIVE AND ISSUES

FASB ASC 715-20 provides guidance for how not-for-profit organizations account for single-employer defined benefit pension and ...

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