Detail FASB 132 : What Companies Must Disclose   Oleh:  Luecke, Randall W. ; Andrzejewski, Chet Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 186 no. 3 (1998), page 43-50. Topik: fasb interpretation; FASB 132; companies Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Employers have a new standard to follow in disclosing pension and other postretirement benefits in their financial statements. In February 1998, the FASB issued Statement no. 132, Employers' Disclosures about Pensions and Other Postretirement Benefits. CPA s should understand its requirements and how they have changed from past standards. The two disclosure illustrations provided here to supplement those in the statement itself will help CPA s as they coordinate the implementation of Statement no. 132 between the employer, its actuaries and external auditors. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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