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Understanding the FASB's new pension and postretirement benefit disclosures
Author(s) -
Akresh Murray S.,
Wilson Raymond L.,
Hassan Kevin P.
Publication year - 1998
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090302
Subject(s) - pension , business , accounting , actuarial science , finance
FAS 132 significantly changes financial statement disclosure requirements.