An accounting standard that applies to the fluctuation of pension assets which must be reported as an increase of decrease in the value of plan assets. The rule, which requires positive or negative returns be reported if they exceed 10% of the plans assets, allows for gains and losses to spread out over time resulting in a smoothing effect.
Related information about corridor rule:
- Corridor Rule Definition | Investopedia
In financial accounting, the corridor rule is a materiality rule that requires ... If this is the case, then the corridor rule allows this actuarial gain or loss to be ...
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Definition of corridor rule: An accounting standard that applies to the fluctuation of pension assets which must be reported as an increase of decrease in the ...
- Corridor Rule
In financial accounting, the corridor rule is a materiality rule that requires disclosure of a pension actuarial gain or loss, if the gain or loss exceeds 10% of the ...
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Apr 15, 2012... Standards Board's IAS 19 directive from 2013 will bar companies from using the so-called “corridor rule”, which allows them to keep actuarial ...
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Texans Uniting for Reform and Freedom (TURF) a non-profit organization whose mission is to educate the public on our government's new shift to tolling using ...
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... prior service costs (UPSC) and the APL and second having to do with investment gains and losses on plan assets (the corridor rule). We discuss each in turn.
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The plan can opt for a relaxation of the so-called 80/120 corridor rule that requires plans to limit the actuarial value of their assets to a value that is no greater ...
- city of chicago department of buildings rules and regulations for the ...
May 20, 2005 ... is to be evaluated and scored as a dead end corridor (Rule 10.12) if the travel distance within the unit or space exceeds the maximum permitted ...