We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Will Accounting Reform Be Bad for Sponsors?
- Authors
Friedman, Eric
- Abstract
The article examines the implications of the proposed accounting reform on corporate plan sponsors in the U.S. According to market analysts, pending pension and other postemployment benefit accounting reform will have numerous and complex effects on share prices. Several reasons why pension accounting reform is needed are provided. The reforms' potential for stock price declines are noted; explanations include reduced equity on the balance sheet, increased earnings volatility, and credit ratings declines. The Financial Accounting Standards Board's regulations for pension accounting are provided.
- Subjects
UNITED States; PENSIONS; CORPORATE accounting; FINANCIAL Accounting Standards Board; ACCOUNTING changes; REFORMS; EMPLOYER-sponsored health insurance; COMPENSATION management; EMPLOYEE benefits; RETIREMENT benefits; ACCOUNTING methods; ECONOMICS; ACCOUNTING
- Publication
Financial Executive, 2006, Vol 22, Issue 4, p48
- ISSN
0895-4186
- Publication type
Article