... recorded liability as a percent of equity exceeds 15 percent. Since companies will adopt this standard over a long transition period, it may be several years before valid comparisons and conclusions can be made about the total impact of SFAS 106. © MCB UP Limited 1995 Postretirement benefits...

...Jerry G. Kreuze; Sheldon A. Langsam; Gale E. Newell The objective of this paper is to analyze the lobbying activities of the Financial Accounting Standards Board’s (FASB) constituents to the Exposure Draft of Statement 106, “Employer’s Accounting For Postretirement Benefits Other Than Pensions...

... for implementation of the standard. © MCB UP Limited 1990 Postretirement Benefits Pensions Other postretirement benefits (OPB) Postretirement Benefits Other Than Pensions: Preparing for the Proposed Standard William R. Cron Central Michigan University Philip L. Kintzele Central Michigan University...