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)
Luecke, Randall W., (1997)
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