The Impact on SFAS 158 on U.S. Balance Sheets and Asymmetries in International Reporting of Post-Employment Benefits

TY - JOUR

T1 - The Impact on SFAS 158 on U.S. Balance Sheets and Asymmetries in International Reporting of Post-Employment Benefits

AU - Kostolansky, John

N1 - British and international accounting standards for reporting post-employment benefits either require or permit the reporting of the funded status of these plans directly in the balance sheet. U.S. accounting standards will require this treatment for fiscal years ending after December 15, 2006. Thus, global accounting standards for post-employment benefits appear to be converging.

PY - 2007/6/1

Y1 - 2007/6/1

UR - https://www.sciencedirect.com/science/article/pii/S1703494915303170

U2 - 10.1016/J.JECA.2007.01.009

DO - 10.1016/J.JECA.2007.01.009

M3 - Article

VL - 4

JO - The journal of economic asymmetries

JF - The journal of economic asymmetries

IS - 1

ER -