Browse Retirement benefits topic

Accounting and auditing subtopic

Articles 1-33 out of 33 article(s) Title Author Type Date Words Perfect storm prompts changes in pension accounting: postretirement obligations move to financial statements while FASB considers more comprehensive changes to underlying measurements. Bahnson, Paul R. May 1, 2007 3919 Will accounting reform be bad for sponsors? The effects of pending pension and other postemployment benefit accounting reform on corporate plan sponsors will be numerous and complex, and require analysis instead of a gut reaction. Indeed, a thorough analysis may yield a very different picture than expected. Friedman, Eric May 1, 2006 1963 Funding OPEB liabilities: what are your options? Young, Parry Cover Story Dec 1, 2005 3180 Standards for termination benefits. Brief Article Aug 1, 2005 97 AICPA, DOL partner on small-business fiduciary education. Brief Article Jul 1, 2004 46 GASB: standards on postemployment benefit plans. Brief Article Jul 1, 2004 92 Avoiding top-heavy retirement plans. Faucher, Joseph C. Mar 1, 2004 775 Tax Planning Opportunity for Unfunded, Post-retirement Benefit Obligations. Apr 23, 2003 554 GASB proposes accrual of postretirement healthcare and similar benefits: The GASB believes other postemployment retirement benefits are a form of employee compensation and thus should be accrued as expense. (The Accounting Angle). Gauthier, Stephen Apr 1, 2003 1048 Pension and other post-retirement benefits disclosures for closely-held companies under SFAS 132. Jordan, Charles E.; Clark, Stanley J. Dec 1, 1998 1589 Materiality out in postretirement statements. Feb 1, 1998 291 Accounting for benefits the global way. Sher, Lawrence J. Nov 1, 1997 1205 FASB 106's deferred tax implications: FASB Statement no. 109 adds another wrinkle to accounting for postretirement benefits. Zimmerman, John C. Oct 1, 1994 1601 How to handle FASB 112. Latta, Judith E. Dec 1, 1993 1606 Uncovering the silver lining in FAS 112. Conway, Ann M. Sep 1, 1993 2022 Accounting for OPEB costs and regulatory assets. Volkert, Linda A. Jul 1, 1993 1324 Three new statements: FASBs 111, 112 and 113. Feb 1, 1993 510 IASC issues standard and ED. Brief Article Feb 1, 1993 215 The $1,000,000,000,000 dilemma: accounting for post-retirement benefits under FASB statement # 106. Al-Darayseh, Musa Nov 1, 1992 3083 FASB 106 standard confirmation request. Nov 1, 1992 1621 Auditing postretirement benefits: how to deal with FASB 106. Jensen, Keith F. Aug 1, 1992 2894 OPEB: closing a financial reporting gap. Owings, Guy W.; Baier, Vicki Apr 1, 1992 3659 How to meet your OPEB obligation. Jan 1, 1992 4923 How the Fortune 500 are dealing with FAS 106. Jan 1, 1992 1053 Postretirement benefits other than pensions: a look at the new rules. Wilson, Arlette C.; Beard, Atha Nov 1, 1991 2397 The new FASB 106: how to account for postretirement benefits; new rules will have a major impact on most companies' bottom lines. Dakdduk, Kenneth E. Aug 1, 1991 2224 Postretirement benefits other than pensions. Coppage, Richard; Brown, Betty column Jun 1, 1991 1387 Your retiree health benefits plan: good design, safe funding. Launer, Lee E. Mar 1, 1991 2810 Health benefits for retirees - surviving with OPEB. Akresh, Murray S. Jan 1, 1991 1613 Business reacts to FASB's proposal for nonpension retirement benefits. Stevens, Kevin Jun 1, 1990 1446 Accounting for postretirement health benefits. Prober, Larry M.; Sherman, W. Richard Feb 1, 1990 3525 Responses to OPEB proposal. Nov 1, 1989 665 How to deal with retiree needs under OPEB. Ostuw, Richard Jan 1, 1989 1534