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“For tracking litigation, enforcement, and regulatory developments, Compliance Week
should be your prime source.”- Chief Compliance Officer and VP of Legal Affairs, Arrow Electronics
SEC Offers View on Pension Measurement Considerations
Image: The SEC is open to the new methods some companies are considering to revise their approach to certain pension accounting assumptions. The Commission recently consulted with companies and accounting firms on two different approaches—single weighted-average and disaggregated or “spot rate.” “After considering their specific facts and circumstances, we have ...
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