- unrecognized transition liability
- страх., учет, амер. = unrecognized transition obligation
Англо-русский экономический словарь.
unrecognized transition liability
Смотреть что такое "unrecognized transition liability" в других словарях:
unrecognized net gain or unrecognized net loss — An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss is usually caused by actual investment returns … Financial and business terms
unrecognized net gain — or unrecognized net loss An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss is usually caused by… … Financial and business terms
unrecognized net loss — unrecognized net gain or unrecognized net loss An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss … Financial and business terms
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unrecognized initial net loss — The current unamortized balance, as of the financial statement date, of the off balance sheet liability for the initial transition obligation in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the… … Financial and business terms
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