An Analysis Of Sfas No 106 Employers Accounting For Postretirement Benefits Other Than Pensions
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An Analysis Of Sfas No 106 Employers Accounting For Postretirement Benefits Other Than Pensions
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Author : Chie Basugi Tieu
language : en
Publisher:
Release Date : 1998
An Analysis Of Sfas No 106 Employers Accounting For Postretirement Benefits Other Than Pensions written by Chie Basugi Tieu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with categories.
Analysis Of Employer S Accounting For Postretirement Benefits Other Than Pensions Sfas No 106 And Its Financial Statement Impact
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Author : Joann Abbott
language : en
Publisher:
Release Date : 1991
Analysis Of Employer S Accounting For Postretirement Benefits Other Than Pensions Sfas No 106 And Its Financial Statement Impact written by Joann Abbott and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Postemployment benefits categories.
An Examination Of Statement Of Financial Accounting Standards No 106 Employers Accounting For Postretirement Benefits Other Than Pensions
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Author : Linda F. B. Lynn
language : en
Publisher:
Release Date : 1993
An Examination Of Statement Of Financial Accounting Standards No 106 Employers Accounting For Postretirement Benefits Other Than Pensions written by Linda F. B. Lynn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Employers' accounting for postretirement benefits other than pensions categories.
"This paper examines Statement of Financial Accounting Standards No. 106 - Employers' Accounting for Postretirement Benefits Other Than Pensions, the accounting pronouncement which requires employers to accrue the cost of providing future healthcare benefits to retirees. Section 1 discusses a historical perspective. Section 2 describes the major terms and concepts of SFAS No. 106, with a detailed illustration. Section 3 examines the accounting issues and arguments. Section 4 looks at the financial impact on the business community: prefunding vehicles, the consequences for plan designs, special considerations for regulated utilities and some implementation issues. Section 5 is an empirical field study of what one firm, Washington Water Power Company, is doing in response to the new reporting requirements. Section 6 looks at the international situation and presents conclusions"--Document.
Accounting For Pensions And Postretirement Benefits
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Author : Yuliana Hartono
language : en
Publisher:
Release Date : 2018
Accounting For Pensions And Postretirement Benefits written by Yuliana Hartono and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Statement of Financial Accounting Standards No. 87 - Employers' Accounting for Pensions (SFAS No. 87) and Statement of Financial Accounting Standards No. 106 - Employers' Accounting for Postretirement Benefits other than Pensions (SFAS No. 106) allow firms to compute the expected return on plan assets by multiplying rate of return assumptions by fair values or smoothed fair values (moving averages of fair values) of plan assets. In an equity market with large price changes, the smoothed fair value of plan assets can differ considerably from the fair value. For example, during the strong bull market of the late 1990s, fair values exceeded smoothed fair values by more than 20 percent for some firms. This study examines the financial statement effect of using smoothed fair values instead of fair values and whether the market adjusts for these different accounting choices. We find that a majority of our sample uses some form of smoothed fair value to compute expected returns. Further, smoothing reduces earnings per share by more than 4.0% (9.8%) for the upper quarter (tenth) of our firms depending on the year. We find limited evidence that the market adjusts equity prices for income differences caused by firms using smoothed fair values instead of fair values.
Analysis Of Statement Financial Accounting Standards No 106
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Author : Rosaline Shau
language : en
Publisher:
Release Date : 1991
Analysis Of Statement Financial Accounting Standards No 106 written by Rosaline Shau and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Health insurance categories.
Accounting Choice And Earnings Management
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Author : Binsar H. Simanjuntak
language : en
Publisher:
Release Date : 1995
Accounting Choice And Earnings Management written by Binsar H. Simanjuntak and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Accounting categories.
A Guide To Fasb Statement No 106
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Author : Dale H. Yamamoto
language : en
Publisher:
Release Date : 1991
A Guide To Fasb Statement No 106 written by Dale H. Yamamoto and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Postemployment benefits categories.
Market Related Values And Pension Accounting
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Author : Paquita Y. Davis-Friday
language : en
Publisher:
Release Date : 2005
Market Related Values And Pension Accounting written by Paquita Y. Davis-Friday and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
Statement of Financial Accounting Standards No. 87 - Employers' Accounting for Pensions (SFAS No. 87) and Statement of Financial Accounting Standards No. 106 - Employers' Accounting for Postretirement Benefits other than Pensions (SFAS No. 106) allow firms to compute the expected return on plan assets by multiplying rate of return assumptions by fair values or smoothed fair values (moving averages of fair values) of plan assets. In an equity market with large price changes, the smoothed fair value of plan assets can differ considerably from the fair value. For example, during the strong bull market of the late 1990s, fair values exceeded smoothed fair values by more than 20 percent for some firms. This study examines the financial statement effect of using smoothed fair values instead of fair values and whether the market adjusts for these different accounting choices. We find that a majority of our sample uses some form of smoothed fair value to compute expected returns. Further, smoothing reduces earnings per share by more than 4.0% (9.8%) for the upper quarter (tenth) of our firms depending on the year. We find limited evidence that the market adjusts equity prices for income differences caused by firms using smoothed fair values instead of fair values.
Statement Of Financial Accounting Standards No 106
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Author :
language : en
Publisher:
Release Date : 1990
Statement Of Financial Accounting Standards No 106 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Postemployment benefits categories.
Illustrations Of Accounting For Postretirement Benefits Other Than Pensions
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Author : Leonard Lorensen
language : en
Publisher:
Release Date : 1993
Illustrations Of Accounting For Postretirement Benefits Other Than Pensions written by Leonard Lorensen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Business & Economics categories.