ACCOUNTING TRANSPARENCY FOR POST RETIREMENT BENEFITS: COULD THE NEW FASB STANDARD RESULT IN NEGATIVE EQUITY?

Ann Galligan Kelley and Margaret P. Ruggieri

Global Journal of Business Research, 2007, vol. 1, issue 2, 65-71

Abstract: The Financial Accounting Standards Board (FASB) issued a new standard, Statement of Financial Accounting Standards (SFAS) No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans, on September 29, 2006, which is an amendment of FASB Statements No. 87, 88, 106, and 132R. This new standard may drastically impact stockholders’ equity for many companies and possibly even cause it to be negative.

Date: 2007
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v1n2-2007/GJBR-V1N2-2007-6.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibf:gjbres:v:1:y:2007:i:2:p:65-71

Access Statistics for this article

Global Journal of Business Research is currently edited by Terrance Jalbert

More articles in Global Journal of Business Research from The Institute for Business and Finance Research
Bibliographic data for series maintained by Mercedes Jalbert ( this e-mail address is bad, please contact ).