Actuarial Terms

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August 25, 2024 3 min read Definitions
Accumulated Benefit Obligation (ABO): Measurement Using Current Compensation Levels
Finance Accounting Economics Pension Accounting Benefit Obligations Financial Reporting Retirement Plans Actuarial Terms
A comprehensive definition and explanation of Accumulated Benefit Obligation (ABO) in pension accounting, with illustrations, historical context, comparisons to projected benefit obligation (PBO), and FAQs.
Read more about Accumulated Benefit Obligation (ABO): Measurement Using Current Compensation Levels.

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