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| Author: | Thomas, P.B. Farmer, L.E. |
| Title: | OPEB: improved reporting or the last straw? |
| Journal: | Journal of Accountancy
1990 : NOV, p.102-110 |
| Index terms: | RETIREMENT PENSIONS |
| Language: | eng |
| Abstract: | The Financial Accounting Standards Board (FASB) Exposure Draft (ED) Employers' Accounting for Postretirement Benefits other than Pensions (OPEB) is a controversial idea. Four reporting issues are involved: 1) Is OPEB obligation a liability? 2) How should the liability be measured? 3) When should it be reported? 4) What about the transition period? The resulting changes may make the companies the catalysts for changing economic policy. |
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