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American Institute of Certified Public Accountants
Defined benefit pension plans -- United States -- Accounting -- Handbooks, manuals, etc; Disclosure in accounting -- Handbooks, manuals, etc; Financial statements -- United States -- Handbooks, manuals, etc
Accounting | Taxation
American Institute of Certified Public Accountants. Technical Information Division and McNally, Jean M., "Checklist for defined benefit pension plans and illustrative financial statements : a financial accounting and reporting practice aid, April 1990 edition" (1990). Industry Guides (AAGs), Risk Alerts, and Checklists. 774.