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Discuss the characteristics of OPRBs that make them different from defined benefit plans. Discuss how accounting for OPRBs differs from the accounting for defined benefit

  1. Discuss the characteristics of OPRBs that make them different from defined benefit plans.
  2. Discuss how accounting for OPRBs differs from the accounting for defined benefit plans.
  3. In what respects are OPRBs similar to defined benefit pension plans? Explain.
  4. In what respects is the accounting for OPRBs similar to, or the same as, the accounting for defined benefit pension plans? Explain.

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