Why is there a double counting problem if the accumulated benefit obligation is used to measure the

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Why is there a “double counting” problem if the accumulated benefit obligation is used to measure the pension liability and what can be done about it?

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Accounting Theory Conceptual Issues in a Political and Economic Environment

ISBN: 978-1483375021

9th edition

Authors: Harry I. Wolk, James L. Dodd, John J. Rozycki

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