ASOP 51: Assessment and Disclosure of Risk Associated with Measuring Pension Obligations and Determining Pension Plan Contributions

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Reading Source: http://www.actuarialstandardsboard.org/wp-content/uploads/2017/10/asop051_188.pdf

Topics Covered in this Reading:

  • Purpose, Scope, Cross Reference, and Effective Date
  • Definitions
  • Analysis of Issues and Recommended Practices
  • Communications and Disclosures