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
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References in periodicals archive ?
The relative size of the accumulated pension benefit obligation (ABO) was statistically significantly related to all three pensions rates.
Deviation 1.89 1.91 1.91 1.91 YRADOPT = Adoption year EARN = Income before extraordinary items, divided by total assets FUND = Accumulated pension benefit obligation minus pension plan assets, divided by total assets DE = Total debt divided by total equity ABO = Accumulated pension benefit obligation divided by total assets SIZE = Natural Log of Total Assets FOREIGN = Domestic or Foreign Company: for all years tested, the mean percentage of foreign companies was 3.58 percent.
Other eliminated disclosures relate to disaggregated disclosures for plans with accumulated pension benefit obligations that exceed plan assets, disaggregate contributions to multiemployer plans, and alternative measures of the benefit obligation.
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