Volume 2, No. 12


Baby 106? Statement No. 112 Arrives Soon:  As companies start their year end house-cleanings, analysts should not be surprised to frequently see charges for SFAS No. 112 adoption. On the surface, these adoption charges may sound much like the spate of charges that occurred when companies implemented SFAS No. 106, Employers' Accounting for Postretirement Benefits Other Than Pensions. However, because of the nature of the costs involved with this standard, initial charges will be much smaller. Also, unlike SFAS No. 106, the

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