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)
Financial Reporting - SIMPLIFYING EPS - To make the earnings per share computation easier, the Financial Accounting Standards Board issued Statement no. 128. At the same time, it issued Statement no. 129, which covers disclosure of capital structure information. The International Accounting Standards Committee has issued similar statements.
Meeting, David T., (1997)
Meeting, David T., (1996)
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