Impact of the new FASB pension and postretirement statement on the oil and gas industry

dc.contributor.authorBrian P McAllister
dc.contributor.authorBill D Jarnagin
dc.contributor.authorLou Orchard
dc.date.accessioned2024-05-21T13:44:23Z
dc.date.available2024-05-21T13:44:23Z
dc.description.abstractIn light of the release of FAS Statement No. 158, "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" in Sept. 2006, this paper examines the accounting requirement for pension and postretirement defined benefit plans and determines the potential effects of FAS No. 158 on companies in the oil and gas industry.
dc.identifierwww.unt.edu/ipa/
dc.identifier.urihttps://hdl.handle.net/20.500.12951/1397
dc.titleImpact of the new FASB pension and postretirement statement on the oil and gas industry
dc.typeJournal Article, Academic Journal
dcterms.bibliographicCitationPetroleum Accounting and Financial Management Journal 26(1 (Spring)), 45317, (Spring 2007)
Files
Collections