haku: @author Burge, M. / yhteensä: 2
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| Tekijä: | Paul, H. Willens, R. Burge, M. |
| Otsikko: | FASB & GASB Responses to OPEB proposal |
| Lehti: | Journal of Accountancy
1989 : NOV, p. 19-22, 25-26 |
| Asiasana: | RETIREMENT FINANCIAL STATEMENTS TAXATION |
| Kieli: | eng |
| Tiivistelmä: | Suggestions concerning Financing Accounting Standards Board draft on employers' accounting for postretirement benefits other than pensions; how such benefits do not meet definition of a liability; comments of Government Accounting Standards Board. Compilation and review of financial statements. End of merger talks between Arthur Andersen & Co. and Price Waterhouse. Tax court decision that a husband and wife using a home computer for employment could deduct cost of the equipment. Rollover of a lump-sum distribution tax decision. Tax code ruling on shareholder in family corporation selling stock to an employee stock ownership plan. Provisions affecting foreign investors in the USA: earnings-stripping and 10% foreign shareholders. |
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