1. The impact of the new pension accounting rules (FAS 158) on financial statement analyses
- Author
-
Paik, Gyung and Lark, Jeff
- Subjects
Motors Liquidation Co. -- Company sales and earnings ,Motors Liquidation Co. -- Political activity ,Boeing Co. -- Company sales and earnings ,Boeing Co. -- Political activity ,Hewlett-Packard Co. -- Company sales and earnings ,Hewlett-Packard Co. -- Political activity ,Accounting -- Political aspects ,Financial disclosure -- Political aspects ,Defined benefit plans -- Valuation ,Defined benefit plans -- Political aspects ,Publicly held corporations -- Political aspects ,Transportation equipment industry -- Company sales and earnings ,Transportation equipment industry -- Political activity ,Transportation equipment industry -- Political aspects ,Aerospace industry -- Company sales and earnings ,Aerospace industry -- Political activity ,Aerospace industry -- Political aspects ,Computer industry -- Company sales and earnings ,Computer industry -- Political activity ,Computer industry -- Political aspects ,Employers -- Political activity ,Employers -- Political aspects ,Financial statements -- Political aspects ,Decision-making -- Political aspects ,Accounting -- Standards ,Company earnings/profit ,Computer industry ,Microcomputer industry ,Business ,Business, general ,Economics ,Government - Abstract
ABSTRACT In this paper we examine the effect of FAS 158 on some key financial ratios that are used for financial statement analyses. FAS 158 changes only the presentation of [...]
- Published
- 2008