Controversies In Accounting For Post-Retirement Benefits

Main Article Content

Sharon A. Bachan
Margaret Briscoe
Jackie Conrecode
Ella Fleming
Ara G. Volkan

Keywords

postretirement benefits, postretirement accounting theory, changing postretirement measurements, changing postretirement reporting

Abstract

SFAS 158 addresses certain reporting and disclosure problems identified in prior standards concerning postretirement benefits. We present several controversies that the FASB left unanswered and plans to address in the future. Accountants, financial analysts, and investor groups have a huge stake in these answers.

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