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Pensions, Other Retirement Benefits, and Other ...
www.fasab.govFederal Accounting Standards Advisory Board Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting Gains and Losses from Changes in Assumptions, and
FASAB
www.fasab.govContents Page iv FASAB Handbook, Version 12 (06/13) Statement of Federal Financial Accounting Standards 33: Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting