haku: @indexterm LIABILITIES / yhteensä: 56
viite: 33 / 56
Tekijä: | Harper, R. M. Jr. Mister, W. G. Strawser, J. R. |
Otsikko: | The impact of new pension disclosure rules on perceptions of debt. |
Lehti: | Journal of Accounting Research
1987 : AUTUMN, VOL. 25:2, p. 327-330 |
Asiasana: | FINANCIAL ACCOUNTING PENSIONS LIABILITIES DISCLOSURE OF INFORMATION |
Kieli: | eng |
Tiivistelmä: | An analysis of two views concerning Statement No.87 /SFAS 87/ regarding balance sheet disclosure of a pension liability that could negatively affect a user's perception of the financial condition of a particular company, and an assessment of footnote disclosure and balance sheet recognition. Experimental results are mentioned and research design discussed. A Table is given of pension liability in debt/equity ratio for alternative disclosure formats. |
SCIMA