Financial Accounting Standards Board (FASB) Statements 87 and 88 have given rise to a great deal of confusion over the concept of discounting pension liabilities at market rates.
Proper Cash Flow Discounting for Pension Liabilities
![Unfunded Liabilities graphic](https://emadzikry.com/wp-content/uploads/2023/09/Unfunded-Liabilities-graphic-1024x489-1.png)
Financial Accounting Standards Board (FASB) Statements 87 and 88 have given rise to a great deal of confusion over the concept of discounting pension liabilities at market rates.