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Pension Plan Accounting
The process of recording and managing all the financial aspects of a pension plan, including its liabilities and assets.
GAAP
Generally Accepted Accounting Principles, which are a common set of accounting rules and standards for financial reporting.
Postemployment Benefits
Benefits, including pension plans and healthcare, that an employee is entitled to upon retirement or termination of service.
Actuarial Information
Data and analysis provided by actuaries, involved in assessing risks and uncertainties, particularly in the insurance and finance industries.
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