Also found in: Financial.
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 ?
Note that the term "service lives" was carried forward from APBO 20 into SFAS 154 and continues to appear in FASB.
The purchase method of accounting, in both FAS 141 and APBO 16, assigns a cost to the acquired entity equal to the fair value of the consideration given.
Accordingly, even if one argues that CRPS is in substance convertible debt, an ex ante expectation conforming to APBO 14 is that all issues of CRPS should be perceived as debt.
In similar fashion, APBO 14 (3-69), [paragraph]12, prevents an allocation of a debt issue price to a conversion feature, while [paragraph]17 does allocate the issue price to the value of a detachable warrant.
One of the key value propositions of APBO 2011 is that since the Pacific Rim economies are changing so rapidly--whether it's in the area of regulatory policies, human resources issues or the cultural environment--business books about these markets are frequently out-of-date within a year or so," said Drobnick.
While SFAS 87 was issued to improve the relevance and reliability of financial reporting, Ali and Kumar (1993) found that this new standard provides more opportunities for earnings management than APBO 8 did.
If the combination satisfies the 12 criteria, as required by APBO No.
Please provide the following information related to the APBO as of the disclosure date
Martin Marietta holds a $55 million reserve for the APBO of retirees of divested businesses.
The APBO Conference provides a unique service to American firms by making it feasible and convenient to learn from the 50 seasoned business experts whom the conference attracts directly from Asia to the `East Coast' capital of the Pacific Rim -- Los Angeles," notes C-GLOBE Director Richard Drobnick.
In general, APBO 17 identified as intangible assets items such as patents, trademarks, and copyrights, but it did not define intangible assets based on their characteristics.