Financial Reporting-Benefits - FASB 132: WHAT COMPANIES MUST DISCLOSE - The FASB issued Statement no 132, Employers' Disclosures about Pensions and Other Postretirement Benefits, in February 1998. It means employers must follow a new standard when they reflect pension and other postretirement benefits in their financial statements
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|Authors:||Luecke, Randall W.; Andrzejewski, Chet|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 186.1998, 3, p. 43-50
Andrzejewski, Chet, (2002)
HOW COMPANIES REPORT INCOME - Over time, businesses have used different income reporting concepts in preparing their financial statements. With Statement no. 130, the FASB has moved closer to an all-inclusive income determination method.
Luecke, Randall W., (1998)
ARTICLES - NPO Financial Reporting - RAISING OR HOLDING CONTRIBUTIONS FOR OTHERS - Under prior guidance, not-for-profit organizations have had difficulty determining what to report as assets, liabilities, contribution revenues and donation expenses. By issuing Statement no. 136, FASB has provided accounting standards for certain transactions where NPOs had thought guidance was lacking
Meeting, David T., (2000)
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