The Accounting Review Vol. 69 No. 2 1994
The Economic Consequences of SFAS 106 in Rate-Regulated Enterprises.
Abstract
Investigates the impact of the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards (SFAS) No. 106, `Employers' Accounting for Postretirement Benefits Other Than Pensions' for a sample of rate-regulated public utility firms. Economic consequences of SFAS 106 for non-regulated firms; Expected impact of SFAS 106 on utility accounting and ratemaking.
- DOI
- 10.2308/tar-9412141418
- Volume
- 69
- Issue
- 2
- Pages
- 364-381
- Language
- en
- Sources
- openalex crossref