Impact of the new FASB pension and postretirement statement on the oil and gas industry
dc.contributor.author | Brian P McAllister | |
dc.contributor.author | Bill D Jarnagin | |
dc.contributor.author | Lou Orchard | |
dc.date.accessioned | 2024-05-21T13:44:23Z | |
dc.date.available | 2024-05-21T13:44:23Z | |
dc.description.abstract | In 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.identifier | www.unt.edu/ipa/ | |
dc.identifier.uri | https://hdl.handle.net/20.500.12951/1397 | |
dc.title | Impact of the new FASB pension and postretirement statement on the oil and gas industry | |
dc.type | Journal Article, Academic Journal | |
dcterms.bibliographicCitation | Petroleum Accounting and Financial Management Journal 26(1 (Spring)), 45317, (Spring 2007) |