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FASB proposes extensive disclosures for pension and postretirement benefits
Author(s) -
Akresh Murray S.,
Hassan Kevin P.
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090104
Subject(s) - pension , accounting , business , statement (logic) , actuarial science , financial statement , finance , political science , law , audit
Some financial statement preparers may be surprised that the proposed disclosures are quite extensive—and include various new items. Several of the proposed disclosures are likely to be controversial.