APBO


Also found in: Financial.
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 ?
With the advent of exchanges like the CBOE and sophisticated option valuation models (e.g., Black-Scholes), accountants finally recognized that it was no longer "impracticable" to determine the fair value of options, and in 1993, FASB took steps to change the rules, only to back down under intense Congressional pressure: in October 1995, it issued SFAS 123, which merely encouraged companies to expense the fair value of compensatory options when granted, while permitting them to continue to follow APBO 25 so long as they included a note in their financial statements identifying the pro forma impact those costs would have had on earnings if SFAS 123 had been followed.
Companies that continued using the requirements of APBO 25 had to disclose the pro forma impact of the fair value method on their annual earnings and earnings per share (EPS).
* A change in the method of accounting for long-term construction contracts (APBO 20)
123 permits companies to continue to apply APBO No.
In addition, plans currently classified as noncompensatory under APBO No.
106 and actuarial assumptions, we find $25.8 million of accumulated postretirement benefit obligation (APBO) and $4.6 million of annual accrual expense, which includes $1.16 million of the service cost component.
For postretirement accounting the interest component is measured by applying the discount rate to the beginning balances of the PBO for pensions and the APBO for other postretirement benefits.
APBO 21 states in its introduction that "It is not intended to create a new accounting principle." Its primary objective "is to refine the manner of applying existing accounting principles." The nature of the guidance is as follows:
When APBO 20 was superseded in 2005 by FASB's Statement of Financial Accounting Standards (SFAS) 154, Accounting Changes and Error Corrections--A Replacement of APB Opinion No.
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.
& Schultes Sanadaj AdS AC631 BojnordI AdBoI KC7902 BojnordII AdBoII KC7903 Agropyron pectiniforme Tabriz ApT AC707 Roemer & Schultes Semnan ApS AC4052 Bojnord ApBo KC8004 Elymus intermedium Host Oromieh EiO AC1348 Elymus elongatoformis Drobov Gorgan EeIG AC1712 Elymus repense L.