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Postretirement benefits accounting—study analyzes ways and means

 

作者: J. Ralph Byington,   Deana R. Nance,  

 

期刊: Journal of Corporate Accounting&Finance  （WILEY Available online 1992）
卷期: Volume 3, issue 3  

页码: 303-313

 

ISSN:1044-8136

 

年代: 1992

 

DOI:10.1002/jcaf.3970030305

 

出版商: Wiley Subscription Services, Inc., A Wiley Company

 

数据来源: WILEY

 

摘要:

AbstractThis article presents a brief overview of the requirements of FAS 106 and a review of the problem areas addressed by the comment letters. It also examines the provisions for postretirement benefits as they relate to the financial characteristics of selected industries. Finally, areas of concern related to the final statement are explored.

 

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