Accumulated Benefit Obligation

Acronym	Definition
ABO	Abonnement (German: Subscription)
ABO	Abortion
ABO	Aboriginal
ABO	Accumulated Benefit Obligation (pension plan accounting)
ABO	Accumulated Benefit Obligation
ABO	American Board of Ophthalmology
ABO	American Board of Opticianry (Springfield, VA)
ABO	American Board of Orthodontics
ABO	Associated Builders and Owners
ABO	American Board of Otolaryngology
ABO	Association of British Orchestras
ABO	Amsterdam Baroque Orchestra
ABO	Alaska Bird Observatory
ABO	Aviators Breathing Oxygen
ABO	Army Budget Office
ABO	Air Base Operability
ABO	American Board of Opticians
ABO	Agents of Biological Origin
ABO	Accelerated Bookbuilt Offering (investing)
ABO	Automated Box Office (American Multi-Cinema, Inc.)
ABO	Admin Base Objects (Microsoft IIS)
ABO	Air-Breathing Organ (fish biology)
ABO	Association des Bibliotechniciens de l'Ontario
ABO	Antibodies Blood Group
ABO	Atlanta Baroque Orchestra (Atlanta, Georgia)
ABO	Adiabatic Born-Oppenheimer
ABO	Annular Beam Oscillator
ABO	Arbitration Out
ABO	Airborne Order
ABO	Advanced Byte-Oriented
ABO	Absent Bed Occupancy
ABO	Asociación Benedictina Olivetana Centro Educacional (Olivetana Benedictine Association Educational Center, Guatemala)
ABO	Antibonding Bond Orbital
ABO	Across Border Operations

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If a plan's accumulated benefit obligation exceeded the fair market value of assets, there may have been additional reporting requirements relating to these contingent obligations. New Accounting Standards impact financial statements by Daisy, Bill / Financial Executive Disclosures about pension plans as well as other post-retirement benefits with assets exceeding the accumulated benefit obligation may be aggregated with disclosures about pension plans as well as other post-retirement benefits with accumulated benefit obligations exceeding assets. SFAS 132 by Bloom, Robert / The National Public Accountant However, since nonqualified plans generally do not have plan assets, the accumulated benefit obligation and fair value of assets may need to be shown separately (see "Employers With Two or More Plans"). FASB 132: what companies must disclose by Andrzejewski, Chet / Journal of Accountancy	ACCSES ACCSF ACCSH ACCSL ACCSM ACCSP ACCSQ ACCSS ACCSTP ACCSTR ACCT ACCTA ACCTG ACCTI ACCTLA ACCTM ACCTRACK ACCTS ACCTSPEC ACCTSTR ACCU ACCUC ACCUCA ACCUG ACCUL Accumulated Benefit Obligation ACCUO ACCURATE ACCUS ACCUS-LA ACCUTE ACCV ACCVA ACCVB ACCVC ACCVD ACCVFFQ ACCVIP ACCVN ACCVT ACCW ACCWP ACCWS ACCY ACCYO ACCYS ACCYSL ACCZ ACD ACD&P ACD-340	acculturative acculturative acculturative Accumb Accumbency accumbent accumbent Accumber Accumold Elite Belt Keepers accumulable accumulable accumulable accumulare accumulare accumulare accumulate accumulate accumulate accumulate accumulate accumulate Accumulate-Based Coding Accumulate-Repeat-Accumulate accumulated accumulated accumulated Accumulated Adjustments Account Accumulated Amortization Accumulated Amount Accumulated Amounts Accumulated Benefit Obligation Accumulated Benefit Obligations Accumulated Call Meter Accumulated Campaign Service Medal Accumulated Cell Time Accumulated Day Off Accumulated Deferred Federal Income Taxes Accumulated Deferred Investment Tax Credits Accumulated Degree Days Accumulated Delta Range Accumulated Depletion Accumulated Deployed Time Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation accumulated discrepancy accumulated divergence Accumulated dividend Accumulated Dividends accumulated dose accumulated dose equivalent Accumulated Earnings and Profits Accumulated Earnings Tax Accumulated Earnings Tax Accumulated Earnings Taxes Accumulated Earnings Taxes Accumulated Freezing Degree Day Accumulated Funds Used During Construction

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If a plan's accumulated benefit obligation exceeded the fair market value of assets, there may have been additional reporting requirements relating to these contingent obligations.

New Accounting Standards impact financial statements by Daisy, Bill / Financial Executive

Disclosures about pension plans as well as other post-retirement benefits with assets exceeding the accumulated benefit obligation may be aggregated with disclosures about pension plans as well as other post-retirement benefits with accumulated benefit obligations exceeding assets.

SFAS 132 by Bloom, Robert / The National Public Accountant

However, since nonqualified plans generally do not have plan assets, the accumulated benefit obligation and fair value of assets may need to be shown separately (see "Employers With Two or More Plans").

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