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" Amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the... "
Financial Affairs of International Brotherhood of Teamsters: Hearing Before ... - 191. lappuse
autors: United States. Congress. House. Committee on Education and the Workforce. Subcommittee on Oversight and Investigations - 1999 - 251 lapas
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The Code of Federal Regulations of the United States of America

1994 - 864 lapas
...which they arise, is not required. The expected return on plan assets shall be determined based upon the expected long-term rate of return on plan assets and the market-related value of plan assets. The market-related value of plan assets shall be either fair value or a calculated value that recognizes...
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International Brotherhood of Teamsters Financial Reporting and ..., 4. sējums

United States. Congress. House. Committee on Education and the Workforce. Subcommittee on Oversight and Investigations - 1999 - 384 lapas
...statements disclose a reconciliation of the accrued pension liability to the Plan's funded status. _fA significant factor in this reconciliation is the unrecognized...87 requires pension accounting be determined on the eitpected long-term rate of return on plan assets and the market-related value of plan assets. In recent...
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