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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 Kappel, Arthur, "Checklists and illustrative financial statements for defined benefit pension plans : a financial accounting and reporting practice aid, April 1992 edition" (1992). Industry Guides (AAGs), Risk Alerts, and Checklists. 775.