DBPPDesigning and Building Parallel Programs (online book)
DBPPDefined Benefit Pension Plan
DBPPDeath by PowerPoint
DBPPDisinfectant Byproduct Precursor
DBPPDeutsche Börse Photography Prize (Germany)
References in periodicals archive ?
The big problem here is that most accountants do not understand pension accounting, so it is difficult to get a read on how financial advisors and market participants will change their opinions of firms with DBPP.
In addition, an SEC study of 200 firms with DBPP suggests that the discount rates used to calculate the PBO were at the high end of what would be considered reasonable (Soroosh and Espahbodi 2007).
If, as proponents of SFAS 158 assert, balance sheet recognition renders a more reliable and clearer description of the plan's funded status, then events related to and leading up to its implementation should have valuation consequences on firms with DBPP.