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Accounting Transparency For Post Retirement Benefits: Could The New Fasb Standard Result In Negative Equity?

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  • Ann Galligan Kelley
  • Margaret P. Ruggieri

Abstract

The Financial Accounting Standards Board (FASB) issued a new standard, Statement of Financial Accounting Standards (SFAS) No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans, on September 29, 2006, which is an amendment of FASB Statements No. 87, 88, 106, and 132R. This new standard may drastically impact stockholders’ equity for many companies and possibly even cause it to be negative.

Suggested Citation

  • Ann Galligan Kelley & Margaret P. Ruggieri, 2007. "Accounting Transparency For Post Retirement Benefits: Could The New Fasb Standard Result In Negative Equity?," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 1(2), pages 65-71.
    • Handle: RePEc:ibf:gjbres:v:1:y:2007:i:2:p:65-71
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