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Which accounting standard began to shift the focus for pension accounting away from the revenue-expense approach toward the asset-liability approach? O SFAS 87 (1985) APB

Which accounting standard began to shift the focus for pension accounting away from the revenue-expense approach toward the asset-liability approach? O SFAS 87 (1985) APB Opinion 8 (1966) ARB 43 (1948) O ARB 47 (1956) SFAS 35/36 (1980)

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