APBO

(redirected from Accumulated Pension Benefit Obligation)
AcronymDefinition
APBOAccess Point Bridge Outdoor
APBOAccumulated Postretirement Benefit Obligation
APBOAsia Pacific Business Outlook (annual networking event)
APBOAccounting Principle Board Opinion (accounting rules)
APBOAccumulated Pension Benefit Obligation
References in periodicals archive ?
The relative size of the accumulated pension benefit obligation (ABO) was statistically significantly related to all three pensions rates.
The FASB in this standard eliminates the following previous disclosure requirements pertaining to pensions and other post-retirement benefits: (1) accumulated pension benefit obligations [ABO] only for plans having assets in excess of the ABO, but not for plans in which the ABO exceeds the plan assets; (2) vested benefit obligations; and (3) an analysis of other post-retirement accumulated benefit obligations for retirees, other fully eligible individuals, and active, but not fully eligible, participants.
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