Improving Disclosures: The FASB Wants To Revise Pension Notes: The FASB received some friendly advice from the AICPA several years ago, in the form of a special report on financial reporting and the needs of financial statement users. One …
Archive | September, 1997
Volume 6, No. 11
On The Way In 1998, Part Two: New & Improved Segment Reporting: Two new FASB statements will become effective in 1998 for calendar year companies: one is SFAS No. 130, which governs the reporting of comprehensive income, and reviewed …