Chapter 17, Problem 17.32E

(1), (a)

To determine

Financial Accounting Standards Board (FASB): FASB is the organization which creates, develops, and approves accounting standards; and administrates generally accepted accounting principles (GAAP).

To mention: The specific citation that describes guidelines for finding the objective for attributing expected postretirement benefit obligations (EPBO) to years of service.

(2)

To determine

To mention: The guidelines for each of the Parts (a), (b) and (c)