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ABO
(redirected from Accumulated Benefit Obligation)

    Also found in: Financial 0.02 sec.
AcronymDefinition
ABOAbonnement (German: Subscription)
ABOAboriginal
ABOAbortion
ABOAccumulated Benefit Obligation
ABOAmerican Board of Opticianry (Springfield, VA)
ABOAmerican Board of Orthodontics
ABOAmerican Board of Ophthalmology
ABOAccumulated Benefit Obligation (pension plan accounting)
ABOAlaska Bird Observatory
ABOAssociation of British Orchestras
ABOAmsterdam Baroque Orchestra
ABOAmerican Board of Otolaryngology
ABOAssociated Builders and Owners
ABOArmy Budget Office
ABOAir Base Operability
ABOAviators Breathing Oxygen
ABOAgents of Biological Origin
ABOAdmin Base Objects (Microsoft IIS)
ABOAmerican Board of Opticians
ABOAssociation des Bibliotechniciens de l'Ontario
ABOAntibodies Blood Group
ABOAtlanta Baroque Orchestra (Atlanta, Georgia)
ABOAdiabatic Born-Oppenheimer
ABOAnnular Beam Oscillator
ABOAirborne Order
ABOAdvanced Byte-Oriented
ABOAbsent Bed Occupancy
ABOAntibonding Bond Orbital
ABOAsociación Benedictina Olivetana Centro Educacional (Olivetana Benedictine Association Educational Center, Guatemala)
ABOArbitration Out
ABOAcross Border Operations


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? References in periodicals archive
Most of the major credit rating agencies say that their models already adjust the reported balance sheets for the full value of the pension's projected benefit obligation (PBO) or accumulated benefit obligation (ABO) liability, and either some or all of the value of the retiree medical accumulated postretirement benefit obligation (APBO) liability.
Will accounting reform be bad for sponsors? The effects of pending ... by Friedman, Eric / Financial Executive
25% used to establish the beginning of the year accumulated benefit obligation changed to a discount rate of 5.
Combined financial statements & independent auditor's report 2004 to ... by California CPA
1997 1996 Service cost $16 $16 Interest cost of accumulated benefit obligation 40 40 Net amortization and deferral (6) (5) Net periodic postretirement cost $50 $51
Combined financial statements of the Federal Reserve Banks by Federal Reserve Bulletin
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