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FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1989
The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record ...
P L, Grimaldi, J M, Bertko
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FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1994
The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No.
A, Reinstein, M E, Bayou
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FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.

Healthcare financial management : journal of the Healthcare Financial Management Association, 1993
The Financial Accounting Standards Board (FASB) will soon issue two statements that will have a major impact on not-for-profit financial reporting. The first, entitled Financial Statements of Not-For-Profit Organizations, deals with the form and content of not-for-profit financial statements.
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The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

Employee benefits journal, 1989
The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree
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How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members

Accounting, Organizations and Society, 2018
John xuefeng Jiang, Isabel Yanyan Wang
exaly  

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