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Pension funds


These days, pensions are causing plenty of headaches at multinational companies. Running different pension schemes in most, if not all, of the countries in which a global firm does business is difficult enough. Throw in the UK Accounting Standards Board's pension reporting overhaul in 2003 and the US Financial Accounting Standards Board's (FASB) plan to revamp accounting treatment for pension plans, and some executives must be running to their physicians with a full-blown case of acc

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