Download or read book An Analysis of SFAS No 106 Employers Accounting for Postretirement Benefits Other Than Pensions written by Chie Basugi Tieu and published by . This book was released on 1998 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Analysis of Employer s Accounting for Postretirement Benefits Other Than Pensions SFAS No 106 and Its Financial Statement Impact written by Joann Abbott and published by . This book was released on 1991 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Analysis of Statement Financial Accounting Standards No 106 written by Rosaline Shau and published by . This book was released on 1991 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 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 published by . This book was released on 1993 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.

Download or read book A Guide to FASB Statement No 106 written by Dale H. Yamamoto and published by . This book was released on 1991 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting for Pensions and Postretirement Benefits written by Yuliana Hartono and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Illustrations of Accounting for Postretirement Benefits Other Than Pensions written by Leonard Lorensen and published by . This book was released on 1993 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Guide to Implementation of Statement 106 on Employers Accounting for Postretirement Benefits Other Than Pension written by Kenneth E. Dakdduk and published by . This book was released on 1993 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Interpretation and Impact of FASB 106 written by Rosanne Pannullo Karamavros and published by . This book was released on 1992 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting Choice and Earnings Management written by Binsar H. Simanjuntak and published by . This book was released on 1995 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Employers Disclosures about Pensions and Other Postretirement Benefits written by Financial Accounting Standards Board and published by . This book was released on 1998 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards No 106 written by and published by . This book was released on 1990 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Employers Disclosures about Pensions and Other Postretirement Benefits written by Financial Accounting Standards Board and published by . This book was released on 1997 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Market Related Values and Pension Accounting written by Paquita Y. Davis-Friday and published by . This book was released on 2005 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book A Guide to Implementation of Statement 106 on Employers Accounting for Postretirement Benefits Other Than Pensions written by Kenneth E. Dakdduk and published by . This book was released on 1993 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards No 132 written by and published by . This book was released on 2003 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Implications of Statement of Financial Accounting Standards 106 written by Kathleen L. Brady and published by . This book was released on 1992 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: