文章基本信息

标题：Controversies In Accounting For Post-Retirement Benefits
作者：Sharon A. Bachan ; Margaret Briscoe ; Jackie Conrecode 等
期刊名称：Journal of Business & Economics Research
印刷版ISSN：1542-4448
电子版ISSN：2157-8893
出版年度：2008
卷号：6
期号：9
语种：English
出版社：The Clute Institute for Academic Research
摘要：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.
关键词：postretirement benefits;postretirement accounting theory;changing postretirement measurements;changing postretirement reporting