Prior to an employee's full eligibility date, the accumulated postretirement benefit obligation as of a particular date for an employee is the portion of the expected postretirement benefit obligation attributed to that employee's service rendered to that date; on and after the full eligibility date, the accumulated and expected postretirement benefit obligations for an employee are the same.
What does EPBO stand for?
EPBO stands for Expected Postretirement Benefit Obligation
This definition appears rarely and is found in the following Acronym Finder categories:
- Business, finance, etc.
We have 1 other meaning of EPBO in our Acronym Attic
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Samples in periodicals archive:
The Company has elected to adopt Statement 106 and recognize the transition amount (the unfunded portion of the expected postretirement benefit obligation that is attributable to employee service prior to January 1, 1992) as a cumulative effect of a change in accounting principle in the statement of income during 1992 as opposed to amortizing the amount prospectively over future periods as a component of the annual postretirement benefit cost.
Two of the most important are the expected postretirement benefit obligation (EPBO) and the accumulated postretirement benefit obligation (APBO).