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The implementation of Accounting Standards Codification 715 (ASC 715) in 2006 moved pension economics out of the footnotes and directly onto the financial statements of corporate America. The goal was to incorporate the net assets and liabilities of defined-benefit plans onto corporate balance sheets so that a company’s investors could gain a more transparent view of the financial impact associated with its pension plan. However, under the current Generally Accepted Accounting Principles (GAAP), plan sponsors can use a variety of techniques to smooth out that impact.
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